{"title":"爱钱、马基雅维利主义和税率对逃税的影响","authors":"Zesmitha Kisman, Junaidi Junaidi","doi":"10.32639/jiak.v11i2.209","DOIUrl":null,"url":null,"abstract":"This study aims to determine the effect of love of money, machiavellianism, and tax rates on tax evasion. The population in this study are taxpayers in Palopo City. The number of questionnaires processed in this study were 334 respondents. To test the hypothesis, the researcher used a structural equation modeling (SEM) approach using AMOS and SPSS software. The results of this study indicate that love of money has an effect on Machiavellianism in doing tax evasion, machiavellianism and tax rates have an effect on tax evasion, while love of money has no effect on tax evasion","PeriodicalId":33613,"journal":{"name":"Jurnal Ilmiah Akuntansi dan Keuangan","volume":" ","pages":""},"PeriodicalIF":0.0000,"publicationDate":"2022-12-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"The Effect of Love of Money, Machiavellianism, and Tax Rates on Tax Evasion\",\"authors\":\"Zesmitha Kisman, Junaidi Junaidi\",\"doi\":\"10.32639/jiak.v11i2.209\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"This study aims to determine the effect of love of money, machiavellianism, and tax rates on tax evasion. The population in this study are taxpayers in Palopo City. The number of questionnaires processed in this study were 334 respondents. To test the hypothesis, the researcher used a structural equation modeling (SEM) approach using AMOS and SPSS software. The results of this study indicate that love of money has an effect on Machiavellianism in doing tax evasion, machiavellianism and tax rates have an effect on tax evasion, while love of money has no effect on tax evasion\",\"PeriodicalId\":33613,\"journal\":{\"name\":\"Jurnal Ilmiah Akuntansi dan Keuangan\",\"volume\":\" \",\"pages\":\"\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2022-12-10\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Jurnal Ilmiah Akuntansi dan Keuangan\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.32639/jiak.v11i2.209\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Jurnal Ilmiah Akuntansi dan Keuangan","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.32639/jiak.v11i2.209","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
The Effect of Love of Money, Machiavellianism, and Tax Rates on Tax Evasion
This study aims to determine the effect of love of money, machiavellianism, and tax rates on tax evasion. The population in this study are taxpayers in Palopo City. The number of questionnaires processed in this study were 334 respondents. To test the hypothesis, the researcher used a structural equation modeling (SEM) approach using AMOS and SPSS software. The results of this study indicate that love of money has an effect on Machiavellianism in doing tax evasion, machiavellianism and tax rates have an effect on tax evasion, while love of money has no effect on tax evasion