Religion or faith is perceived as an inherent need in every action and

Religion or faith is perceived as an inherent need in

This preview shows page 114 - 116 out of 198 pages.

their commitment to their religion unconditionally and make decisions independently. Religion or faith is perceived as an inherent need in every action and considered as the most essential part. Individuals with high religiosity will be more objective in assessing the application of justice by the government and the prevailing tax system. These individuals may able to objectively differentiate between the right or wrong, justice or injustice, based on the religious values internalized within them. The more religious of a person, followed by justice implementation, good tax system, and good facilitation of tax process by the government, it will increase public confidence in the government performance and increase public satisfaction in fulfilling their tax obligations. This will make public’s perception of tax evasion is unethical to do. Moreover, individuals with high religiosity will be more objective in assessing the government discrimination. These individuals will be able to whether the
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RJOAS, 1(73), January 2018 113 government attitude or policy contains elements of discrimination or not, whether there are some disadvantaged groups or others who gain benefits from it, based on religion values internalized within them. This will make public think that tax evasion is an ethical thing to do to gain each individual’s rights. However, high religiosity will degrade someone’s love for money and decrease someone’s desire to conduct tax evasion, or assume that tax evasion is unethical. This result is consistent with the study of Lau et al. (2013), Rosianti & Mangoting (2014), and Hafizhah (2016). Materialism strengthens the positive influence of money love to the perception of tax evasion ethics. The more someone’s love for money accompanied by high materialism, the more perception that tax evasion is ethical to do. This result is consistent with the study of Lemvora et al. (2013). Materialistic individuals tend to have high level of luxury and expensive goods consumption (Trojsi et al. , 2016), and unable to make a saving (Christopher et al ., 2004). According to Garðarsdottir & Dittmar (2012), materialistic individuals tend to have a bad skill of managing money and a high level of consumption, and also followed by a high amount of debt. Materialistic individuals tend to desire a lot of money to buy all the luxury goods as a way to show off their identity. Individuals with high materialism tend to have a high consumption of expensive and luxury goods, have a poor management of money, and use money as a means to meet the needs and self-acclaimed in society, such as satisfaction, success, centrality, and happiness. High materialism will increase someone’s love of money, leading to increase someone’s desire to commit tax evasion, or perceives that tax evasion is ethical to do. CONCLUSION This research aims to examine the influence of justice, tax system, discrimination and loving money toward ethic perceptions of tax evasion by being moderated by religiosity and materialism. Survey process is conducted by sending questioner by email to 148 external auditors who work in KAP Big Ten. This research uses three models which refer to the
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