Penelitian ini bertujuan untuk mengetahui: (1) Pengaruh machivellian terhadap persepsi etika penggelapan pajak, (2) Pengaruh love of money terhadap persepsi etika penggelapan pajak, (3) Pengaruh status sosial ekonomi terhadap persepsi etika penggelapan pajak, (4) Religiusitas memoderasi hubungan antara machiavellian dengan persepsi etika penggelapan pajak, (5) Religiusitas memoderasi hubungan antara love of money dengan persepsi etika penggelapan pajak. Populasi dalam penelitian ini adalah wajib pajak badan di kota Semarang. Sampel ditentukan berdasarkan metode probability sampling. Data yang digunakan dalam penelitian ini adalah data primer. Penelitian ini menggunakan instrumen kuesioner sebanyak 100 responden. Analisis data dilakukan dengan metode PLS (Partial Least Square) menggunakan software SmartPLS 3.0. Hasil penelitian ini menunjukkan bahwa machivellian tidak berpengaruh signifikan terhadap persepsi etika penggelapan pajak, love of money tidak berpengaruh signifikan terhadap persepsi etika penggelapan pajak, status sosial ekonomi berpengaruh signifikan terhadap persepsi etika penggelapan pajak, religiusitas tidak memoderasi hubungan machiavellian terhadap persepsi etika penggelapan pajak, religiusitas tidak memoderasi hubungan love of money terhadap persepsi etika penggelapan pajak.
ABSTRACT:
This study aims to determine: (1) The influence of machivellian on the ethics perception of tax evasion, (2) The effect of love of money on the ethics perception of tax evasion, (3) The effect of socio-economic status on the ethics perception of tax evasion, (4) Religiosity moderates the relationship between machiavellian on the ethics perceptions of tax evasion, (5) Religiosity moderates the relationship between love of money on the ethics perceptions of tax evasion. The population in this study are corporate taxpayers in the city of Semarang. The sample is determined based on the probability sampling method. The data used in this study is primary data. This study used a questionnaire instrument as many as 100 respondents. Data analysis do using the PLS (Partial Least Square) method using software SmartPLS 3.0. The results of this study indicate that machivellian has no significant effect on ethics perceptions of tax evasion, love of money has no significant effect on ethics perceptions of tax evasion, socio-economic status has a significant effect on ethics perceptions of tax evasion, religiosity does not moderate the relationship of machiavellian on the ethics perception of tax evasion, religiosity does not moderate the relationship of love of money on the ethics perception of tax evasion.