Pengaruh Money Attitudes Terhadap Persepsi Etis Underreporting Tax Income Dengan Tax Morale Sebagai Variabel Moderasi

Thasqia Alsya Billa, Arizona Mustika Rini, SE, M. Buss(Acc)., Ph.D., Ak., CA.

2023 | Skripsi | AKUNTANSI

Penelitian ini dilakukan dengan tujuan untuk memberikan bukti empiris terkait pengaruh money attitudes yang terdiri dari dimensi konstruk, yaitu good, evil, achievement, respect, budget, dan freedom serta tax morale dalam penelitian ini personal norms terhadap persepsi etis pegawai baik di instansi pemerintah dan swasta di Indonesia terkait underreporting tax income. Penelitian ini merupakan penelitian kuantitatif deskriptif dan menggunakan data primer melalui penyebaran kuesioner. Teknik analisis data yang digunakan dalam penelitian menggunakan pendekatan Partial Least Square (PLS) dengan model second order construct (SOC). Besarnya sampel yang digunakan dalam penelitian ini adalah 102 responden yang dianalisis dengan menggunakan software SmartPLS. Penelitian ini menunjukkan hasil bahwa variabel money attitudes berpengaruh secara signifikan terhadap persepsi etis pegawai pemerintah dan swasta terkait underreporting tax income. Selain itu, personal norms juga terbukti mampu memoderasi dengan mengurangi hubungan antara money attitudes dengan persepsi etis underreporting tax income.

This research was conducted to provide empirical evidence regarding the influence of money attitudes, which consist of construct dimensions, namely good, evil, achievement, respect, budget, and freedom, as well as tax morale in this research personal norms on the ethical perceptions employees from both government and private agencies in Indonesia related underreporting tax income. This research is quantitative descriptive and uses primary data through distributing questionnaires. The data analysis technique used in this research uses the Partial Least Square (PLS) approach with the second-order construct (SOC) model. The sample size used in this research was 102 respondents, who were analyzed using SmartPLS software. This research shows that the money attitudes variable has a significant effect on the ethical perceptions of government and private employees regarding underreporting tax income. Apart from that, personal norms have also been proven to be able to moderate by reducing the relationship between money attitudes and ethical perceptions of underreporting tax income.

Kata Kunci : Money attitudes, SOC, SmartPLS, Tax Morale, Underreporting Tax Income