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Religiosity and tax evasion: the application of theory of planned behavior

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  • Ummi Fadhilah

Abstract

Purpose: This research is aimed to analyze the cheating behavior done by the non-compliance tax payers in Indonesia.Methodology: The data used in this research was primary data from questionnaire which was directly obtained from the object of civil servant working in Batang Regency, Central Java. PLS-SEM was used to test and analyze the data.Findings: The finding showed that there was a negative and significant influence of religiosity to the intention of a civil servant to do tax evasion and there was a positive and significant influence toward people’s intention to do tax evasion.Originality: This paper contributes to the literature by testing the Theory of Planned Behavior to examine noncompliance tax payers

Suggested Citation

  • Ummi Fadhilah, 2019. "Religiosity and tax evasion: the application of theory of planned behavior," Asian Journal of Islamic Management (AJIM), Center for Islamic Economics and Development Studies [P3EI], vol. 1(1), pages 66-73.
    • Handle: RePEc:uii:jrajim:v:1:y:2019:i:1:p:66-73:id:14535
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    File URL: https://journal.uii.ac.id/AJIM/article/view/14535/9858
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