PENGARUH MACHIAVELLIAN, LOVE OF MONEY, DAN RELIGIOSITY TERHADAP PERSEPSI ETIKA PENGGELAPAN PAJAK PADA BENDAHARA DI LINGKUNGAN PEMERINTAH KABUPATEN CIANJUR

• Main Author: Enne Maedani, - (Author)
• Format: Book
• Published: 2021-08-25.
• Subjects: Thesis; NonPeerReviewed
• Online Access: Link Metadata
• Notes: http://repository.upi.edu/67787/8/S_PEA_1604970_Title.pdf; http://repository.upi.edu/67787/4/S_PEA_1604970_Chapter1.pdf; http://repository.upi.edu/67787/3/S_PEA_1604970_Chapter2.pdf; http://repository.upi.edu/67787/2/S_PEA_1604970_Chapter3.pdf; http://repository.upi.edu/67787/1/S_PEA_1604970_Chapter4.pdf; http://repository.upi.edu/67787/7/S_PEA_1604970_Chapter5.pdf; http://repository.upi.edu/67787/5/S_PEA_1604970_Appendix.pdf
• Keywords: HF5601 Accounting; L Education (General)

Penelitian ini bertujuan untuk mengetahui gambaran persepsi etika penggelapan pajak, machiavellian, love of money, dan religiosity, serta untu mengetahui bagaimana pengaruh machiavellian, love of money, dan religiosity terhadap persepsi etika penggelapan pajak bendahara. Penelitian yang dilakukan kepada Bendahara Pengeluaran Organisasi Perangkat Daerah Kabupaten Cianjur menggunakan metode deskriptif dengan pendekatan kuantitatif. Sampel penelitian ini adalah 31 Bendahara Pengeluaran di Organisasi Perangkat Daerah Kabupaten Cianjur. Pengumpulan data menggunakan metode kuesioner. Data diolah dengan menggunakan analisis regresi berganda. Sedangkan pengujian hipotesis untuk menguji keberartian regresi adalah menggunakan uji F dan uji t. Hasil penelitian menunjukkan bahwa machiavellian tidak berpengaruh terhadap persepsi etika penggelapan pajak, artinya machiavellian tidak dapat menerangkan persepsi etika penggelapan pajak. Love of money berpengaruh positif terhadap persepsi etika penggelapan pajak, artinya semakin tinggi love of money, maka semakin tinggi pula persepsi etika penggelapan pajak. Religiosity berpengaruh negatif terhadap persepsi etika penggelapan pajak, artinya semakin tinggi religiosity, maka semakin rendah persepsi etika penggelapan pajak. This study aims to determine the description of ethical perception of tax evasion, machiavellian, love of money, and religiosity, also to find out how the influence of machiavellian, love of money, and religiosity on the treasturer's ethical perception of tax evasion. Research conducted on the Expenditure Treasurers of the Cianjur Organization of Peripheral of Area uses a descriptive method with a quantitative approach. The sample of this study was 31 Cianjur Organization of Peripheral of Area Expenditure Treasurers. The data collection used a questionnaire method. Data were processed using multiple regression analysis. While testing the hypothesis to test the significance of regression is to use the F test and t test. The results showed that machiavellian has no effect on ethical perception of tax evasion, which means that machiavellian can not explain ethical perception of tax evasion. Love of money has a positive effect on ethical perception of tax evasion, which means that the higher love of money, the higher ethical perception of tax evasion. Religiosity has a positive effect on ethical perception of tax evasion, which means that the higher religiosity, the lower ethical perception of tax evasion.