Work

Narsisme, Religiusitas dan Penggelapan Pajak

Year: 2025

Type: article

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.

Source: JURNAL EKSPLORASI AKUNTANSI

DOI: 10.24036/jea.v7i1.1744

Authors: Muhamad Fazra Ar Rezzy, Herlina Helmy

Institution: State University of Padang

Language: English

Topic: Taxation and Compliance Studies

Subfield: Economics and Econometrics

Field: Economics, Econometrics and Finance

Domain: Social Sciences

SDG: Peace, justice, and strong institutions

Open Access status: diamond

OpenAlex ID: W4407923505

FWCI:

Cites:

Cited by:

Related to: 10