Analysis Of Machiavellianism, Social Responsibility, And Ethical Judgements On Tax Avoidance With Religiosity As A Moderating Variable
Keywords:
Ethical Judgments, Machiavellianism, Religiosity, Social Responsibility, Tax Avoidance
Abstract
This study uses religion as a moderating variable to examine the nature of Machiavellianism, social responsibility, and moral judgments about tax evasion. All 120 of the study's participants were Corporate Taxpayers (Bodies) registered with the Semarang City area's Pratama Tax Service Office (KPP). The data analysis method used in this study was PLS. The results of the study demonstrate that Machiavellianism has a favorable and substantial influence on tax evasion. PRESOR also has a positive and substantial impact on tax evasion. Ethical decisions have a big influence on tax evasion. Furthermore, religion has a big impact on tax avoidance. In terms of moderation, it asserts that the religiosity variable can lessen the impact of Machiavellianism on tax evasion. The religion variable cannot lessen the effect of PRESOR on tax evasion. Furthermore, the religion component does not lessen the impact of ethical evaluations on tax evasion.References
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Styarini, D., & Nugrahani, T. S. (2020). Pengaruh Love of Money, Machiavellian, Tarif Pajak, Pemahaman Perpajakan, Dan Self Assessment System Terhadap Penggelapan Pajak. Akuntansi Dewantara, 4(1), 22–32. https://doi.org/10.26460/AD.V4I1.5343
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William E. Shafer. (2017). Machiavellianism, Social Norms, and Taxpayer Compliance. 53(9), 1689–1699.
Asih, N. P. S. M., & Dwiyanti, K. T. (2019). Pengaruh Love Of Money, Machiavellian, dan Equity Sensitivity Terhadap Persepsi Etika Penggelapan Pajak (Tax Evasion). E-Jurnal Akuntansi, 26, 1412. https://doi.org/10.24843/eja.2019.v26.i02.p21
Chen, Y. J., & Tang, T. L. P. (2013). The Bright and Dark Sides of Religiosity Among University Students: Do Gender, College Major, and Income Matter? Journal of Business Ethics, 115(3), 531–553. https://doi.org/10.1007/s10551-012-1407-2
Falendro, A., Faisal, F., & Ghozali, I. (2018). Characteristics of the Board of Commissioners, Committees, and Disclosure of Company Risk. Jurnal Reviu Akuntansi Dan Keuangan, 8(2), 115–124. https://doi.org/10.22219/jrak.v8i
Hair, J., Black, W. C., Babin, B. J., & Anderson, R. E. (2014). Multivariate Data Analysis: Pearson New International Edition. British Library Cataloguing-in-Publication Data.
Hair Jr, J. F., Hult, G. T. M., Ringle, C. M., Sarstedt, M., Danks, N. P., & Cham, S. R. (2023). Review of Partial Least Squares Structural Equation Modeling ( PLS-SEM ) Using R : A Workbook. Structural Equation Modeling: A Multidisciplinary Journal, 30(1), 165–167. https://doi.org/10.1080/10705511.2022.2108813
Khalil, S., & Sidani, Y. (2020). The Influence of Religiosity on Tax Evasion Attitudes in Lebanon. Journal of International Accounting, Auditing and Taxation, 40, 100335. https://doi.org/10.1016/j.intaccaudtax.2020.100335
Makale Dosyası.pdf. (n.d.).
Monaghan, C., Bizumic, B., Williams, T., & Sellbom, M. (2019). Two-Dimensional Machiavellianism: Conceptualization, Theory, and Measurement of the Views and Tactics Dimensions. Psychological Assessment, October. https://doi.org/10.1037/pas0000784
Murphy, P. R. (2012). Attitude, Machiavellianism, and the rationalization of misreporting. Accounting, Organizations and Society, 37(4), 242–259. https://doi.org/10.1016/j.aos.2012.04.002
Noviari, N., & Suaryana, I. G. N. A. (2018). Dampak Budaya Etis Organisasi Dan Sifat Macheavellian Pada Keputusan Etis Konsultan Pajak Di Provinsi Bali. Akuntabilitas, 11(2), 349–368. https://doi.org/10.15408/akt.v11i2.8806
Retnowati, N. (2020). Pengaruh Transparansi Laporan Keuangan, Akuntabilitas, Pengelolaan Dana dan Religiusitas Muzakki Terhadap Tingkat Kepercayaan Muzakki Untuk Membayar Zakat Pada Lembaga Amil Zakat. Institut Agama Islam Negeri Surakarta.
Richmond, K. A. (2001). Ethical reasoning, Machiavellian behavior, and gender: The impact on accounting students’ ethical decision making. ProQuest Dissertations and Theses, 85-85 p.
Savitri, N. A., & Damayanti, T. W. (2018). Dimensi Kualitas Pelayanan, Kepuasan dan Kepatuhan Pajak. Perspektif Akuntansi, 1(1), 21–37. https://doi.org/10.24246/persi.v1i1.p21-37
Shafer, W. E., & Simmons, R. S. (2008). Social responsibility, Machiavellianism and tax avoidance: A study of Hong Kong tax professionals. Accounting, Auditing and Accountability Journal, 21(5), 695–720. https://doi.org/10.1108/09513570810872978
Shafer, W. E., & Wang, Z. (2018). Machiavellianism, social norms, and taxpayer compliance. Business Ethics, 27(1), 42–55. https://doi.org/10.1111/beer.12166
Styarini, D., & Nugrahani, T. S. (2020). Pengaruh Love of Money, Machiavellian, Tarif Pajak, Pemahaman Perpajakan, Dan Self Assessment System Terhadap Penggelapan Pajak. Akuntansi Dewantara, 4(1), 22–32. https://doi.org/10.26460/AD.V4I1.5343
Tjongari, F. V., & Widuri, R. (2014). Analisis faktor-faktor individual yang berpengaruh terhadap pengambilan keputusan etis konsultan pajak (survey pada konsultan pajak di Jawa Timur). Petra Christian University Tax and Accounting Review, 4(2), 1–7.
Wahyudi, A. U. dan D. (2016). Pengaruh Religiusitas terhadap Perilaku Kepatuhan Wajib Pajak Orang Pribadi di Provinsi DKI Jakarta. Jurnal Lingkar Widyaiswara, Edisi. 3 N(2), 1–13. https://doi.org/10.1016/S0040-4020(00)00446-4
William E. Shafer. (2017). Machiavellianism, Social Norms, and Taxpayer Compliance. 53(9), 1689–1699.
Published
2025-12-22
How to Cite
Wahdi, N., Widowati, A. I., Surjawati, S., & Asih, G. Y. (2025). Analysis Of Machiavellianism, Social Responsibility, And Ethical Judgements On Tax Avoidance With Religiosity As A Moderating Variable. Kontigensi : Jurnal Ilmiah Manajemen, 13(2), 1044-1056. https://doi.org/10.56457/jimk.v13i2.853
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