THE INFLUENCE OF SOCIAL EXCHANGE AND MONEY ETHICS WITH RELIGIOSITY AS MODERATING VARIABLE TOWARDS PERCEPTION ON TAX EVASION

Abstract

Tax revenue realization for Indonesia in recent 6 years is not reach the target yet. One of the reason for not achieving the tax revenue target is tax evasion action. For a country, maximum tax received is expected from the citizen. Meanwhile, the taxpayers desire to pay as minimum as possible. This research analyses whether social exchange and money ethics positively influences perception on tax evasion and whether religiosity will moderate between money ethics and perception on tax evasion. This research is conducted based on web survey by spread the questionnaire to 315 respondents. The data analyses using Structural Equation Model (SEM) which is Smart-PLS. The results revealed that social exchange significantly influence perception on tax evasion. As well as money ethics which has significant influence towards perception on tax evasion. For religiosity as moderating variable also has positive significant influence towards perception on tax evasion.