PERCEPTIONS OF TAX EVASION AMONG EDUCATORS: REVIEW FROM SOCIAL ECONOMIC STATUS AND LOVE OF MONEY

Abstract

This study was conducted to determine the effect of socioeconomic status on ‘love of money’ and to determine the effect of socioeconomic status and love of money on perceptions of ‘tax evasion’. The sample used is as many as 62 environmental educators STIE PGRI Dewantara Jombang with saturated sampling technique. Data were collected by questionnaire and observation methods. Data analysis with Smart PLS. The results show that there was a significant negative effect of socio-economic status on love of money, there was a significant negative effect of socioeconomic status on perceptions of tax evasion, there was an insignificant positive effect of love of money on perceptions of tax evasion, love of money became a partial mediating variable for the influence of socioeconomic status toward tax evasion perceptions.

References
Basri, Yesi Mutia. (2015). "The Influence of Gender, Religiosity and Love of Money Attitudes on the Ethics Perception of Tax Evasion by Accounting Students." Scientific Journal of Accounting and Business 10 (1): 45–54.
Choiriyah, LM, & Damayanti, TW (2020). Love of Money Religiosity and Tax Evasion. Accounting Perspective, 3 (1), 17-31.
Elias, R. . 2010 "The Relationship Between Accounting Student: Love of Money and Their
Ethical Perception". Management Auditing Journal, 25.
Elias, RZ, & Farag, M. (2010). The relationship between accounting students' love of money and their ethical perception. Managerial Auditing Journal.
Fajriana, Icha. 2019. "The Influence of Religiosity, Socio-Economic Relations and Love of Money Attitudes in the Ethics of Tax Embezzlement of MSME Tax payers at KPP Pratama Palembang Ilir Barat." STIE MDP Scientific Journal Vol. 8, No. March 2, 2019
Ganinda, FP, Fikrianoor, K., Nugroho, AD, & Hidayatulloh, A. (2020). Money Ethics, Religiosity, and Tax Embezzlement (Case Study of Individual Taxpayers in Gunungkidul Regency). Transparency: Scientific Journal of Administrative Sciences, 3 (1), 39-44.
Julianto, S., & Kamayanti, A. (2012). The Ethical Perception of Accounting Student: Review of Gender, Religiosity and The Love of money. FEB Student Scientific Journal, 1 (2).
Mardiasmo. 2009. 2009 Revised Edition Taxation. Andi Publisher. Yogyakarta
Masri, I., & Martani, D. (2012). The effect of tax avoidance on the cost of debt. XV National Accounting Symposium, 1.
Nauvalia, FA, Hermawan, Y., & Sulistyani, T. (2018). The influence of religiosity, understanding of taxation, socioeconomic status and love of money on perceptions of tax evasion. Permana: Journal of Taxation, Management, and Accounting, 9 (2).
Nurachmi, DA, & Amir Hidayatulloh, SE (2020). The Influence of Gender, Religiosity, And Love of Money on Tax Evasion Ethics. Ahmad Dahlan University.
Pemayun, AW, & Budiasih, IGAN (2018). The influence of religiosity, socioeconomic status and love of money on ethical perceptions of accounting students. E-Journal of Accounting, 23 (2), 1600-1628.
Pradanti, NR, & Prastiwi, A. (2014). Analysis of the effect of love of money on ethical perceptions of accounting students. Diponegoro Journal of Accounting, 661-672.
Prasastianta, DE (2011). The Influence of Interest in Economics Lessons, Parents' Socio-Economic Status, Economic Knowledge and Economic Rationality on Economic Behavior. Malang: UNM.
Prasastianta, DE (2011). The Influence of Interest in Economics Lessons, Parents' Socio-Economic Status, Economic Knowledge and Economic Rationality on Economic Behavior. Malang: UNM.
Rosianti, Camelia, and Yenni Mangoting. 2014. "The Effect of Money Ethics on Tax Evasion With Intrinsic And Extrinsic Religiosity As Moderating Variables." Tax & Accounting Review 4 (1): 61.
Sipayung, ER, & Cahyonowati, N. (2015). Analysis of the Influence of Demographic Aspects, Socio-Economic Status and Work Experience on Ethical Perceptions of Accounting Students with Love of Money as an Intervening Variable. Diponegoro Journal of Accounting, 4 (2), 419-433.
Sofha, D. (2018). The relationship between religiosity, gender, lom and ethical perceptions of tax evasion. Journal of Applied Management and Accounting Sciences (JIMAT), 9 (2), 44-62.
Suminarsasi, W. (2011). Influence of Justice, Taxation System, and Discrimination on Taxpayer Perception regarding Tax Evasion Ethics (Tax Evasion). Gadjah Mada University Journal.
Zirman. 2015. “The effect of law enforcement and gender on tax evasion mediated by tax morale”. Accountability, Vol. VIII, No. 2, pp. 133