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.
