• Dewi Sofha
  • St. Dwiarso Utomo


Tax evasion could be seen as an ethical deed or not depends on several factors.
They are among others: gender, religiosity and Love of Money (LoM). The goal of the
current research is to examine the effect of gender, religiosity, and LoM towards tax
evasion ethical perception. The population of the research is undergraduate (S1)
accounting students of private universities in Semarang. The sample used in the research
covers the undergraduate accounting students of Dian Nuswantoro University,
Soegijapranata Catholic University, Sultan Agung Islamic University, State University
of Semarang, and University of Muhammadiyah Semarang. The sampling technique
used in the research is accidental sampling. As much as 100 questionnaires have been
delivered to the chosen respondents and all of them are declared properly to use. The
analysis results using Smart-Partial Least Squares (PLS) 3.0 model show that gender
and religiosity have impact on tax evasion ethical perception, however LoM does not.
The results of the research show that religiosity and LoM do not mediate the relationship
between gender and tax evasion ethical perception.

Nov 25, 2018
How to Cite
SOFHA, Dewi; UTOMO, St. Dwiarso. KETERKAITAN RELIGIUSITAS, GENDER, LOM DAN PERSEPSI ETIKA PENGGELAPAN PAJAK. Jurnal Ilmu Manajemen dan Akuntansi Terapan, [S.l.], v. 9, n. 2, p. 44 - 62, nov. 2018. Available at: <>. Date accessed: 16 jan. 2019.