PENGARUH LOVE OF MONEY TERHADAP TAX EVASION DENGAN TINGKAT PENDIDIKAN SEBAGAI VARIABEL MODERASI (Studi Empiris WPOP yang Terdaftar pada KPP Pratama Padang Satu)

Dona, Marvita Rais (2023) PENGARUH LOVE OF MONEY TERHADAP TAX EVASION DENGAN TINGKAT PENDIDIKAN SEBAGAI VARIABEL MODERASI (Studi Empiris WPOP yang Terdaftar pada KPP Pratama Padang Satu). Masters thesis, Universitas Andalas.

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Abstract

This study aims to examine the effect of love of money on tax evasion with educational level as a moderating variable. The data source in this study is primary data from questionnaires which are distributed directly to the respondents. The research sample is individual non employee taxpayers who are registered at the Pratama Padang One Tax Service Office (TSO) of 44 respondents. The data analysis technique used the SEM (Structural Equation Modeling) model with the help of the Warp Partial Least Square (PLS) computer program version 7.0. The results of this study indicate that the love of money has a positive effect on tax evasion. Besides that, the variable level of education as a moderating variable weakens the effect of the love of money on tax evasion.

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