Religiosity and tax evasion: the application of theory of planned behavior

Ummi Fadhilah ()

Asian Journal of Islamic Management (AJIM), 2019, vol. 1, issue 1, 66-73

Abstract: Purpose: This research is aimed to analyze the cheating behavior done by the non-compliance tax payers in Indonesia.Methodology: The data used in this research was primary data from questionnaire which was directly obtained from the object of civil servant working in Batang Regency, Central Java. PLS-SEM was used to test and analyze the data.Findings: The finding showed that there was a negative and significant influence of religiosity to the intention of a civil servant to do tax evasion and there was a positive and significant influence toward people’s intention to do tax evasion.Originality: This paper contributes to the literature by testing the Theory of Planned Behavior to examine noncompliance tax payers

Keywords: Tax evasion; religiosity; Theory of Planned Behavior (search for similar items in EconPapers)
Date: 2019
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Persistent link: https://EconPapers.repec.org/RePEc:uii:jrajim:v:1:y:2019:i:1:p:66-73:id:14535

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