Narsisme, Religiusitas dan Penggelapan Pajak

This research aims to investigate the influence of narcissism, moderated by religiosity, on tax evasion among taxpayers in Padang City. The study employed simple random sampling, with 400 respondents participating. Primary data was collected through a survey using direct distribution of questionnaires. Data analysis utilized moderated regression analysis (MRA) through spss 26. The findings reveal that (1) narcissism positively influences tax evasion significantly, and (2) religiosity significantly moderates the relationship between narcissism and tax evasion, exhibiting a negative effect.

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Publication Details

Journal
JURNAL EKSPLORASI AKUNTANSI
Published
2025-02-23
DOI
https://doi.org/10.24036/jea.v7i1.1744
Primary Topic
Taxation and Compliance Studies
Type
article
Field-Weighted Citation Impact
0.00
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article

Narsisme, Religiusitas dan Penggelapan Pajak

Muhamad Fazra Ar Rezzy, Herlina Helmy
JURNAL EKSPLORASI AKUNTANSI
Taxation and Compliance Studies
article

Narsisme, Religiusitas dan Penggelapan Pajak

Muhamad Fazra Ar Rezzy, Herlina Helmy
article en

Abstract

This research aims to investigate the influence of narcissism, moderated by religiosity, on tax evasion among taxpayers in Padang City. The study employed simple random sampling, with 400 respondents participating. Primary data was collected through a survey using direct distribution of questionnaires. Data analysis utilized moderated regression analysis (MRA) through spss 26. The findings reveal that (1) narcissism positively influences tax evasion significantly, and (2) religiosity significantly moderates the relationship between narcissism and tax evasion, exhibiting a negative effect.

JURNAL EKSPLORASI AKUNTANSIVol. 7(1)
State University of Padang (ID)
Openalex Percentile: Top 95%
Taxation and Compliance Studies
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