Published: 2026-01-01
Analisis Pengaruh Religiosity dan Ethical Judgements terhadap Tax Avoidance
DOI: 10.35870/emt.v10i1.5489
Abstract
The purpose of this study is to analyze Religiosity and Ethical Judgments on Tax Avoidance. This study used a survey of Corporate Taxpayers in Purwokerto City. Corporate Taxpayers were chosen because, in terms of total Indonesian state revenue, corporate taxpayers contribute more than individual taxpayers. Hypothesis testing used regression analysis with the help of the SmartPLS 4.0.9.9 program. The results showed that Religiosity and Ethical Judgments have a positive and significant effect on tax avoidance.
Keywords
Article Information
This article has been peer-reviewed and published in the Jurnal EMT KITA. The content is available under the terms of the Creative Commons Attribution 4.0 International License.
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Issue: Vol. 10 No. 1 (2026)
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Section: Articles
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Published: 2026-01-01
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License: CC BY 4.0
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Copyright: © 2026 Authors
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DOI: 10.35870/emt.v10i1.5489
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Lalang Saksono, Universitas Djuanda Bogor
Program Studi Manajemen, Universitas Djuanda Bogor, Kabupaten Bogor, Provinsi Jawa Barat, Indonesia.
Eltie Christi Sandag, Universitas Nusantara Manado
Program Studi Akuntansi, Universitas Nusantara Manado, Kota Manado, Provinsi Sulawesi Utara, Indonesia.
Muhammad Rispan Affandi, Akademi Informatika dan Komputer Medicom
Program Studi Akuntansi, Akademi Informatika dan Komputer Medicom, Kota Medan, Provinsi Sumatera Utara, Indonesia.
Andarias Patiran, Universitas Ottow Geissler
Universitas Ottow Geissler, Kota Jayapura, Provinsi Papua, Indonesia.
Yohanes Marani, Universitas Ottow Geissler
Universitas Ottow Geissler, Kota Jayapura, Provinsi Papua, Indonesia.
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