EFEK MODERASI RELIGIUSITAS INTRINSIK, GENDER DAN USIA PADA PENGARUH LOVE OF MONEY TERHADAP TAX EVASION

http://doi.org/10.22216/jbe.v5i3.5542


Silmi Silmi(1*), Aries Tanno(2), Firdaus Firdaus(3)

(1) Universitas Andalas
(2) Universitas Andalas
(3) Universitas Andalas
(*) Corresponding Author

Abstract


This study aims to examine the effect moderation of intrinsic religiosity, gender and age on influence love of money to tax evasion. Source data of this study is the primary data from online questionnaire shared in electronic by google form. The sample of this study is taxpayers of individual non employee that do business and freelance that registered at the Tax Service Office (TSO) Pratama Bukittinggi city as much as 85 respondents. Data analysis techniques using SEM model with Warp Partial Least Square (PLS) computer program version 6.0. The result of this study show that love of money had a positive effect on the tax evasion. Besides that, intrinsic religiosity variable as moderation variable weaken the influence love of money to tax evasion, while the gender and age variable strengthen the influence love of money to tax evasion. Moderation of male gender is bigger than moderation of female gender in moderate the influence love of money to tax evasion and moderation of young age is bigger than moderation of old age  in moderate the influence love of money to tax evasion.

Keywords


Tax Evasion, Love of Money, Intrinsic Religiosity, Gender, Age

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