PENGARUH GENDER, RELIGIUSITAS DAN LOVE OF MONEY TERHADAP PERSEPSI PENGHINDARAN PAJAK (Studi Kasus Pada Wajib Pajak Orang Pribadi Yang Terdaftar di KPP Pratama Kota Tegal)

Abstract

Gender, religiosity and love of money are factors that allow someone to avoid taxes. This research aims to determine the influence of gender, religiosity |and love of money |attitudes on perceptions of t|ax |avoid|ance |at the Teg|al City Pr|at|am|a T|ax Service Office. This rese|arch is qu|antit|ative rese|arch using prim|ary d|at|a. The s|ampling technique in this rese|arch w|as c|arried out by purposive s|ampling. The results of this rese|arch show: 1) Gender, religiosity |and love of money h|ave |a signific|ant effect on perceptions of t|ax |avoid|ance, 2) Hypothesis test results show th|at there is no signific|ant difference reg|arding perceptions of t|ax |avoid|ance between m|ale t|axp|ayers |and fem|ale t|axp|ayers. In this case, male taxpayers do not have a lower perception than female taxpayers. Likewise, on the other hand, female taxpayers do not have lower perceptions than male taxpayers. 3) Hypothesis test results show that religiosity has a significant positive effect on tax avoidance. 4) Hypothesis test results show that the love of money attitude has a significant negative effect. towards the ethics of tax avoidance.