Indonesian Journal of Islamic Studies
Vol 11 No 3 (2023): August
Islamic Economics

Tax Evasion Perception Among Students: Gender, Religiosity, Taxation System, and Tax Rates Influence
Persepsi Penggelapan Pajak di Kalangan Mahasiswa: Pengaruh Gender, Religiusitas, Sistem Perpajakan, dan Tarif Pajak


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  • Endah Kusuma Wardeni,
  • Nurasik
Endah Kusuma Wardeni
Universitas Muhammadiyah Sidoarjo, Indonesia
Nurasik
Universitas Muhammadiyah Sidoarjo, Indonesia
Picture in here are illustration from public domain image or provided by the author, as part of their works
DOI: https://doi.org/10.21070/ijis.v11i3.1677
Published September 7, 2023
Keywords
  • Tax evasion,
  • Perception,
  • Gender,
  • Religiosity,
  • Taxation system,
  • Tax rates
    • ...More
    Less

Copyright (c) 2023 Endah Kusuma Wardeni, Nurasik

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

Abstract

This study investigates the factors influencing students' perceptions of tax evasion, specifically examining the impact of gender, religiosity, taxation system, and tax rates. Using multiple linear regression analysis with SPSS, the research findings reveal that gender and religiosity do not significantly influence students' perceptions of tax evasion. However, the taxation system significantly affects their perceptions, with tax rates also demonstrating a significant influence. These results provide valuable insights for students, potential taxpayers, and policymakers regarding the factors that shape perceptions of tax evasion, aiming to promote tax compliance and deter tax evasion behavior.

Highlights:

  • Gender and religiosity have no significant impact on tax evasion perception.
  • The taxation system plays a crucial role in shaping students' perceptions of tax evasion.
  • Tax rates are a significant influencing factor in students' perceptions of tax evasion.

Keywords: Tax evasion, Perception, Gender, Religiosity, Taxation system, Tax rates

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