The Effect of Money Ethics Toward Tax Evasion with Gender and Materilalistic as A Moderating Variable
(1) Universitas Stikubank
(2) Universitas Stikubank
Abstract
Keywords
References
Basri, Y. M. (2014). Efek Moderasi Religiusitas dan Gender Terhadap Hubungan Etika Uang (Money Ethics) dan Kecurangan Pajak (Tax Evasion). Presented at the Simposium Nasional Akuntansi 17, Mataram.
Beutell, N. J., & Brenner, O. . (1984). Birth Order, Sex and Geographical Regoin as Influence on WARM Scores : Are Difference? Paper Present at Annual Convention of Academy of Management. Boston.
Block, W. (1993). Public Finace Text Cannot Justify Goverment Taxtion : A Critique. Canadia Public Administration/ Administration Publique Du Canada, 36 (2), 225–262.
Cohn, G. (1998). The Jewish View on Paying Taxes. Journal of Accounting, Ethics & Publication Policy, 1 (2), 109–120.
Frucot, V., & Shearon, W. T. (1991). Budgetary Participation, Locus of Control, and Mexican Managerial Performance and Job Satisfaction. The Accounting Review, Vol.66 No.1.
Hafizhah, I., Basri, Y. M., & Rusli. (2016a). Pengaruh Etika Uang (Money Ethics) Terhadap Kecurangan Pajak (Tax Evasion) Dengan Religiusitas, Gender, Dan Materialisme Sebagai Variabel Moderasi. JOM FEKON, 3(1), 1652–1665.
Hutami, S. (2012). Tax Planning (Tax Avoidance dan Tax Evasion) Dilihat dari Teori Etika, 9(2), 57–64.
Kirchler, E., Hoelzl, E., & Wahl, I. (2008). Enforced versus voluntary tax compliance: The “slippery slope†framework, 29.
Lau, T. ., Choe, K. ., & Tan, L. . (2013). The Moderating Effect Of Religiosity In The Relationship Betwen Money Ethics And Tax Evasion. Asian Social Science, 9 (11).
McGee, R. W. (2006). Tax Evasion In Armenia : An Empirical Study.
McGee, R. W. (2006). Three Views on the Ethics of Tax Evasion. Journal of Business Ethics, 67, 15–35.
McGee, R. W., & Guo, Z. (2007). A Survey of Law, Business and Philosophy Students in China on the Ethics of Tax Evasion. Society and Business Review, 2(3), 299–315.
Oktaviani, R. M., & Adellina, S. (2016). Kepatuhan Wajib Pajak UKM. Jurnal Dinamika Keuangan Dan Perbankan, 5 (2).
Oktaviani, R. M., Hardiningsih, P., & Srimindarti, C. (2017). Kepatuhan Wajib Pajak Memediasi Determinan Penerimaan Pajak Penghasilan. Jurnal Akuntansi, 21(2), 318–335.
Oktaviani, R. M., Srimindarti, C., & Hardiningsih, P. (2018). Peran Religionsity Sebagai Pemoderasi Hubungan Money Ethics Dan Upaya Tax Evasion. Jurnal Akuntansi, 22(1), 105–118.
Ramadhani, R. ., & Oktaviani, R. . (2016). Pengaruh Money Ethics Dan Religiosity Terhadap Tax Evasion. Student Journal, 5 (1).
Rosianti, C., & Mangoting, Y. (2014). Pengaruh Money Ethics Terhadap Tax Evasion Dengan Intrinsic Dan Extrinsic Religiosity Sebagai Variabel Moderasi. TAX & ACCOUNTING REVIEW, 4 (1).
Tamari, M. (1998). Ethical Issues in Tax Evasion: A Jweish Perspective. Journal of Accounting, Ethics & Publication Policy, 1 (2), 121–132.
Tang, T. L. . (2002). IS Love of Money the Root of All Evil? Or Different Strokes For Different Folks. Paper Present to the International Conference on Business Ethics in the Knowledge Economy.Hongkong, China.
Tang, T. L. ., & Luna, A. R. (2004). The Love of Money, Statisfaction, and The Protestant Work Ethic. Journal of Business Ethics, 50(4), 329–354.
Tang, & Chiu. (2003). Income, Money Ethic, Pay Satisfaction, Commitment, and Unethical Behavior: Is the Love of Money the Root of Evil for Hong Kong Employees? Asian Social Science.
Watson, J. . (2003). The Relationship of Materialism to Spending Tendencies, Saving, and Debt. Journal of Economic Psychology.
Refbacks
- There are currently no refbacks.
![Creative Commons License](https://i.creativecommons.org/l/by/4.0/88x31.png)
Jurnal Dinamika Akuntansi is licensed under a Creative Commons Attribution 4.0 International License