PENGARUH RELIGIUSITAS DAN PENEGAKAN HUKUM TERHADAP PENGGELAPAN PAJAK DENGAN MORAL PAJAK SEBAGAI VARIABEL INTERVENING
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https://doi.org/10.24964/japd.v5i1.2136
Abstrak
This study aims to examine whether religiosity and law enforcement affect tax evasion through tax morale as an intervening variable. The method in this research is using quantitative descriptive method and primary data using a questionnaire. The population in this study were the UMKM taxpayers in the Special Region of Yogyakarta with a sample size of 100 respondents. The sampling technique uses convenience sampling. Data collection is done by giving a questionnaire directly to respondents in the form of a questionnaire (paper) and google form. Data were tested using Partial Least Square (PLS) available in the SmartPLS 3.0 software application. The results of this study indicate that religiosity has a positive effect on tax morale. Law enforcement also has a positive effect on tax morale. Religiosity has a negative effect on tax evasion. Law enforcement has no effect on tax evasion. Tax morale has a negative effect on tax evasion. Religiosity has a negative effect on tax evasion through tax morale. Law enforcement has a negative effect on tax evasion through tax morale.
Referensi
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JURNAL AKUNTANSI PAJAK DEWANTARA (JAPD) VOL. 5 NO. 1 Januari-April 2023
https://doi.org/10.24964/japd.v5i1 12
https://doi.org/10.1186/1743-422X-7-137
Ayem, S., & Listiani, L. (2019). Pengaruh Sosialisasi Perpajakan, Penegakan Hukum (Law
Enforcement) Dan Sanksi Perpajakan Terhadap Persepsi Wajib Pajak Mengenai Penggelapan
Pajak (Tax Evasion). Jurnal Riset Akuntansi Terpadu, 12(1).
https://doi.org/10.35448/jrat.v12i1.4454
Basri, Y. M. (2014). Pengaruh gender , religiusitas dan sikap love of money terhadap persepsi etika
penggelapan pajak.
Basri, Y. M. (2015). Pengaruh Gender , Religiusitas dan Sikap Love of Money Pada Persepsi Etika
Penggelapan Pajak. Jurnal Ilmiah Akuntansi Dan Bisnis, 10(1), 45–54.
Basri, Y. M., & Surya, R. A. S. (2016). Pengaruh Keadilan, Norma Ekspektasi, Sanksi Dan Religiusitas
Terhadap Niat Dan Ketidak Patuhan Pajak. Akuntabilitas, 7(3), 162–176.
https://doi.org/10.15408/akt.v7i3.2733
Brink, W. D., & Porcano, T. M. (2016). The impact of culture and economic structure on tax morale
and tax evasion: A country-level analysis using SEM. Advances in Taxation, 23, 87–123.
https://doi.org/10.1108/S1058-749720160000023004
Bruno, R. L. (2019). Tax enforcement, tax compliance and tax morale in transition economies: A
theoretical model. European Journal of Political Economy, 56, 193–211.
https://doi.org/10.1016/j.ejpoleco.2018.08.006
Budiarto, D. S., Nurmalisa, F., & Yennisa. (2017). Hubungan Antara Religiusitas Dan Machiavellian
Dengan Tax Evasion: Riset Berdasarkan Perspektif Gender. Telaah Bisnis, 17(2), 145–168.
Retrieved from http://journal.stimykpn.ac.id/index.php/tb/article/view/54/42
Cahyonowati, N. (2011). Model Moral dan Kepatuhan Perpajakan. JAAI, 15(2), Hal. 161-177.
Dewi, N. K. T. J., Merkusiwati, & Aryani, N. K. L. (2017). Faktor-faktor yang Mempengaruhi Persepsi
Wajib Pajak Mengenai Etika atas Penggelapan Pajak (Tax Evasion). E-Jurnal Akuntansi
Universitas Udayana, 18, 1–31.
Di Gioacchino, D., & Fichera, D. (2020). Tax evasion and tax morale: A social network analysis.
European Journal of Political Economy, 65, 101922.
https://doi.org/10.1016/j.ejpoleco.2020.101922
Dinas Koperasi dan UKM DIY. (2020). Target dan Realisasi Kinerja Urusan Koperasi dan UKM.
Fantozzi, R. (2016). Tax evasion and underground inequality: A parametric analysis. Research on
Economic Inequality, 24, 271–305. https://doi.org/10.1108/S1049-258520160000024012
Filippin, A., Fiorio, C. V., & Viviano, E. (2013). The effect of tax enforcement on tax morale.
European Journal of Political Economy, 32, 320–331.
https://doi.org/10.1016/j.ejpoleco.2013.09.005
Giachi, S. (2014). Dimensiones sociales del fraude fiscal: confianza y moral fiscal en la España
contemporánea. Revista Espanola de Investigaciones Sociologicas, 145(1), 73–98.
https://doi.org/10.5477/cis/reis.145.73
Herlina, H., & Toly, A. (2013). Faktor - Faktor Yang Mempengaruhi Perencanaan Wajib Pajak Di
Surabaya. Tax & Accounting Review, 3(2), 1–12.
Indriyani, J. E., Sitawati, R., & Subchan. (2018). Pengaruh Moral Wajib Pajak Orang Pribadi terhadap
Persepsi atas Tax Evasion dengan Kepatuhan Wajib Pajak sebagai Variabel Mediasi. Indonesian
Journal of Accounting and Governance, 2(2), 35–68. https://doi.org/10.36766/ijag.v2i2.31
Kemme, D. M., Parikh, B., & Steigner, T. (2020). Tax Morale and International Tax Evasion. Journal
of World Business, 55(3), 101052. https://doi.org/10.1016/j.jwb.2019.101052
Khalil, S., & Sidani, Y. (2020). The influence of religiosity on tax evasion attitudes in Lebanon.
Journal of International Accounting, Auditing and Taxation, 40, 100335.
https://doi.org/10.1016/j.intaccaudtax.2020.100335
Kornhauser, M. E. (2007). A tax morale approach to compliance: Recommendations for the IRS.
Florida Tax Review, 8(6), 599–640. Retrieved from
http://taxprof.typepad.com/taxprof%7B_%7Dblog/files/Kornhauser.pdf
Laporan Kinerja Direktorat Jenderal Pajak . (2019). Realisasi Penerimaan Pajak. (021).
Lee, K. (2016). Morality, tax evasion, and equity. Mathematical Social Sciences, 82, 97–104.
https://doi.org/10.1016/j.mathsocsci.2016.05.003
JURNAL AKUNTANSI PAJAK DEWANTARA (JAPD) VOL. 5 NO. 1 Januari-April 2023
https://doi.org/10.24964/japd.v5i1 13
Maghfiroh, D., & Fajarwati, D. (2016). Persepsi Wajib Pajak Mengenai Pengaruh Keadilan, Sistem
Perpajakan dan Sanksi Perpajakan terhadap Penggelapan Pajak. 7(1).
Mahmudah, M., & Iskandar, D. D. (2018). Analisis Dampak Tax Morale Terhadap Kepatuhan Pajak
UMKM: Studi Kasus Kota Semarang. Jurnal Dinamika Ekonomi Pembangunan, 1(1), 14.
https://doi.org/10.14710/jdep.1.1.14-32
Maulidah, R. (2019). Pengaruh Penegakan Hukum, Keadilan Pajak, Religiusitas, dan Sosiodemografi
terhadap Tax Evasion dengan Morale Pajak sebagai Variabel Intervening.
Mayasari, W., dan R. Y. M. (2013). Pengaruh Ketaatan Beragama Terhadap Moral Pajak. (February
2013), 1–13.
Mayasari, W., & Muslim, R. Y. (2013). Pengaruh Ketaatan Beragama Terhadap Moral Pajak.
Mutia, Y., & Azhar, A. (2017). Anteseden dan Konsekuensi Moral Pajak ( Studi Pada Wajib Pajak
Orang Pribadi di Kota Pekanbaru ). Jurnal Ilmiah Akuntansi Fakultas Ekonomi, 3(2), 61–75.
Nauvalia, F. A., Hermawan, Y., & Sulistyani, T. (2018). Pengaruh religiusitas, pemahaman
perpajakan, status sosial ekonomi dan love of money terhadap persepsi penggelapan pajak.
Permana, IX(2), 132–143.
Ophias, K., Kong, Y., Sun, H., Muzamhindo, S., Famba, T., & Taghizadeh-Hesary, F. (2020). The
effects of International Financial Reporting Standards and legal enforcement on tax evasion:
Evidence from 37 African countries. Global Finance Journal, 100561.
https://doi.org/10.1016/j.gfj.2020.100561
Pratama, P. A. S., Musmini, L. S., & Wahyuni, M. A. (2020). Pengaruh Money Ethics, Etika Wajib
Pajak, Religiusitas Intrinsik dan Ekstrinsik dan Tax Morale terhadap Persepsi Wajib Pajak
Mengenai Tax Evasion (Studi Empiris pada Kantor Pelayanan Pajak Pratama Kota Singaraja).
Jimat, 11(1), 44–55.
Putu, N., Murtining, S., & Dwiyanti, K. T. (2019). E-Jurnal Akuntansi Universitas Udayana Pengaruh
Love Of Money , Machiavellian , dan Equity Sensitivity Terhadap Persepsi Etika Penggelapan
Pajak ( Tax Evasion ) FakultasaEkonomirdan BisnisaUniversitasaPendidikan Nasionalf (
Undiknas ), Bali , Indonesia AB. 26, 1412–1435.
Richardson, G. (2008). The relationship between culture and tax evasion across countries: Additional
evidence and extensions. Journal of International Accounting, Auditing and Taxation, 17(2), 67–
78. https://doi.org/10.1016/j.intaccaudtax.2008.07.002
Ritsatos, T. (2014). Tax evasion and compliance; From the neo classical paradigm to behavioural
economics, a review. Journal of Accounting and Organizational Change, 10(2), 244–262.
https://doi.org/10.1108/JAOC-07-2012-0059
Rodriguez-Justicia, D., & Theilen, B. (2018). Education and tax morale. Journal of Economic
Psychology, 64(October), 18–48. https://doi.org/10.1016/j.joep.2017.10.001
Sofha, D., & Utomo, S. D. (2018). Keterkaitan religiusitas , gender , lom dan persepsi etika
penggelapan pajak. Jurnal Ilmu Manajemen Dan Akuntansi Terapan (JIMAT), 9(2), 43–61.
Srivastava, H. S., Singh, G., & Mishra, A. (2018). Factors affecting consumers’ participation in
consumption tax evasion. Journal of Indian Business Research, 10(3), 274–290.
https://doi.org/10.1108/JIBR-10-2017-0191
Swanepoel, A. P., & Meiring, J. (2018). Adequacy of law enforcement and prosecution of economic
crimes in South Africa. Journal of Financial Crime, 25(2), 450–466. https://doi.org/10.1108/JFC12-2016-0081
Torgler, B. (2003). Post-Communist Economies Tax Morale in Transition Countries. Post-Communist
Economies, 15(3), 357–381.
Torgler, B. (2006). The importance of faith : Tax morale and religiosity. 61, 81–109.
https://doi.org/10.1016/j.jebo.2004.10.007
Wulandari, R. (2015). Faktor-Faktor yang Mempengaruhi Penerimaan Pajak Penghasilan Pada KPP
Pratama. Perbanas Institute Journals, 1(1), 87–106.
www.krjogja.com
Yesi Mutia Basri. (2015). Pengaruh dimensi budaya dan religiusitas terhadap kecurangan pajak.
VIII(1), 61–77.
Yusmarwandi. (2014). Pengaruh Kemungkinan Terdeteksinya Kecurangan, Keadilan Sistem
JURNAL AKUNTANSI PAJAK DEWANTARA (JAPD) VOL. 5 NO. 1 Januari-April 2023
https://doi.org/10.24964/japd.v5i1 14
Perpajakan Dan Kecenderungan Personal Terhadap Penggelapan Pajak. Universitas Syiah Kuala
Darussalam.
Yustina Peniyanti Jap. (2018). Kepatuhan Pajak, Norma Sosial Masyarakat, Penegakan Hukum, dan
Moral Pajak Perusahaan Agro Pada Bursa Efek Di Indonesia. Jurnal Muara Ilmu Ekonomi Dan
Bisnis, 2(1), 137–145. Retrieved from https://journal.untar.ac.id/index.php/jmieb
Zirman, Z. (2015). Pengaruh Penegakan Hukum Dan Gender Terhadap Penggelapan Pajak Dimediasi
Oleh Moral Pajak. Akuntabilitas, 8(2), 133–147. https://doi.org/10.15408/akt.v8i2.2768
dan Pengujian Statistis. (I. R. Utami, Ed.) (1st Ed.). Yogyakarta: Penerbit ANDI (Anggota IKAPI).
https://doi.org/10.1088/1757-899X/267/1/012036
Ayachi, H., & Jaouadi, S. (2017). Society and Business Review Article information :
JURNAL AKUNTANSI PAJAK DEWANTARA (JAPD) VOL. 5 NO. 1 Januari-April 2023
https://doi.org/10.24964/japd.v5i1 12
https://doi.org/10.1186/1743-422X-7-137
Ayem, S., & Listiani, L. (2019). Pengaruh Sosialisasi Perpajakan, Penegakan Hukum (Law
Enforcement) Dan Sanksi Perpajakan Terhadap Persepsi Wajib Pajak Mengenai Penggelapan
Pajak (Tax Evasion). Jurnal Riset Akuntansi Terpadu, 12(1).
https://doi.org/10.35448/jrat.v12i1.4454
Basri, Y. M. (2014). Pengaruh gender , religiusitas dan sikap love of money terhadap persepsi etika
penggelapan pajak.
Basri, Y. M. (2015). Pengaruh Gender , Religiusitas dan Sikap Love of Money Pada Persepsi Etika
Penggelapan Pajak. Jurnal Ilmiah Akuntansi Dan Bisnis, 10(1), 45–54.
Basri, Y. M., & Surya, R. A. S. (2016). Pengaruh Keadilan, Norma Ekspektasi, Sanksi Dan Religiusitas
Terhadap Niat Dan Ketidak Patuhan Pajak. Akuntabilitas, 7(3), 162–176.
https://doi.org/10.15408/akt.v7i3.2733
Brink, W. D., & Porcano, T. M. (2016). The impact of culture and economic structure on tax morale
and tax evasion: A country-level analysis using SEM. Advances in Taxation, 23, 87–123.
https://doi.org/10.1108/S1058-749720160000023004
Bruno, R. L. (2019). Tax enforcement, tax compliance and tax morale in transition economies: A
theoretical model. European Journal of Political Economy, 56, 193–211.
https://doi.org/10.1016/j.ejpoleco.2018.08.006
Budiarto, D. S., Nurmalisa, F., & Yennisa. (2017). Hubungan Antara Religiusitas Dan Machiavellian
Dengan Tax Evasion: Riset Berdasarkan Perspektif Gender. Telaah Bisnis, 17(2), 145–168.
Retrieved from http://journal.stimykpn.ac.id/index.php/tb/article/view/54/42
Cahyonowati, N. (2011). Model Moral dan Kepatuhan Perpajakan. JAAI, 15(2), Hal. 161-177.
Dewi, N. K. T. J., Merkusiwati, & Aryani, N. K. L. (2017). Faktor-faktor yang Mempengaruhi Persepsi
Wajib Pajak Mengenai Etika atas Penggelapan Pajak (Tax Evasion). E-Jurnal Akuntansi
Universitas Udayana, 18, 1–31.
Di Gioacchino, D., & Fichera, D. (2020). Tax evasion and tax morale: A social network analysis.
European Journal of Political Economy, 65, 101922.
https://doi.org/10.1016/j.ejpoleco.2020.101922
Dinas Koperasi dan UKM DIY. (2020). Target dan Realisasi Kinerja Urusan Koperasi dan UKM.
Fantozzi, R. (2016). Tax evasion and underground inequality: A parametric analysis. Research on
Economic Inequality, 24, 271–305. https://doi.org/10.1108/S1049-258520160000024012
Filippin, A., Fiorio, C. V., & Viviano, E. (2013). The effect of tax enforcement on tax morale.
European Journal of Political Economy, 32, 320–331.
https://doi.org/10.1016/j.ejpoleco.2013.09.005
Giachi, S. (2014). Dimensiones sociales del fraude fiscal: confianza y moral fiscal en la España
contemporánea. Revista Espanola de Investigaciones Sociologicas, 145(1), 73–98.
https://doi.org/10.5477/cis/reis.145.73
Herlina, H., & Toly, A. (2013). Faktor - Faktor Yang Mempengaruhi Perencanaan Wajib Pajak Di
Surabaya. Tax & Accounting Review, 3(2), 1–12.
Indriyani, J. E., Sitawati, R., & Subchan. (2018). Pengaruh Moral Wajib Pajak Orang Pribadi terhadap
Persepsi atas Tax Evasion dengan Kepatuhan Wajib Pajak sebagai Variabel Mediasi. Indonesian
Journal of Accounting and Governance, 2(2), 35–68. https://doi.org/10.36766/ijag.v2i2.31
Kemme, D. M., Parikh, B., & Steigner, T. (2020). Tax Morale and International Tax Evasion. Journal
of World Business, 55(3), 101052. https://doi.org/10.1016/j.jwb.2019.101052
Khalil, S., & Sidani, Y. (2020). The influence of religiosity on tax evasion attitudes in Lebanon.
Journal of International Accounting, Auditing and Taxation, 40, 100335.
https://doi.org/10.1016/j.intaccaudtax.2020.100335
Kornhauser, M. E. (2007). A tax morale approach to compliance: Recommendations for the IRS.
Florida Tax Review, 8(6), 599–640. Retrieved from
http://taxprof.typepad.com/taxprof%7B_%7Dblog/files/Kornhauser.pdf
Laporan Kinerja Direktorat Jenderal Pajak . (2019). Realisasi Penerimaan Pajak. (021).
Lee, K. (2016). Morality, tax evasion, and equity. Mathematical Social Sciences, 82, 97–104.
https://doi.org/10.1016/j.mathsocsci.2016.05.003
JURNAL AKUNTANSI PAJAK DEWANTARA (JAPD) VOL. 5 NO. 1 Januari-April 2023
https://doi.org/10.24964/japd.v5i1 13
Maghfiroh, D., & Fajarwati, D. (2016). Persepsi Wajib Pajak Mengenai Pengaruh Keadilan, Sistem
Perpajakan dan Sanksi Perpajakan terhadap Penggelapan Pajak. 7(1).
Mahmudah, M., & Iskandar, D. D. (2018). Analisis Dampak Tax Morale Terhadap Kepatuhan Pajak
UMKM: Studi Kasus Kota Semarang. Jurnal Dinamika Ekonomi Pembangunan, 1(1), 14.
https://doi.org/10.14710/jdep.1.1.14-32
Maulidah, R. (2019). Pengaruh Penegakan Hukum, Keadilan Pajak, Religiusitas, dan Sosiodemografi
terhadap Tax Evasion dengan Morale Pajak sebagai Variabel Intervening.
Mayasari, W., dan R. Y. M. (2013). Pengaruh Ketaatan Beragama Terhadap Moral Pajak. (February
2013), 1–13.
Mayasari, W., & Muslim, R. Y. (2013). Pengaruh Ketaatan Beragama Terhadap Moral Pajak.
Mutia, Y., & Azhar, A. (2017). Anteseden dan Konsekuensi Moral Pajak ( Studi Pada Wajib Pajak
Orang Pribadi di Kota Pekanbaru ). Jurnal Ilmiah Akuntansi Fakultas Ekonomi, 3(2), 61–75.
Nauvalia, F. A., Hermawan, Y., & Sulistyani, T. (2018). Pengaruh religiusitas, pemahaman
perpajakan, status sosial ekonomi dan love of money terhadap persepsi penggelapan pajak.
Permana, IX(2), 132–143.
Ophias, K., Kong, Y., Sun, H., Muzamhindo, S., Famba, T., & Taghizadeh-Hesary, F. (2020). The
effects of International Financial Reporting Standards and legal enforcement on tax evasion:
Evidence from 37 African countries. Global Finance Journal, 100561.
https://doi.org/10.1016/j.gfj.2020.100561
Pratama, P. A. S., Musmini, L. S., & Wahyuni, M. A. (2020). Pengaruh Money Ethics, Etika Wajib
Pajak, Religiusitas Intrinsik dan Ekstrinsik dan Tax Morale terhadap Persepsi Wajib Pajak
Mengenai Tax Evasion (Studi Empiris pada Kantor Pelayanan Pajak Pratama Kota Singaraja).
Jimat, 11(1), 44–55.
Putu, N., Murtining, S., & Dwiyanti, K. T. (2019). E-Jurnal Akuntansi Universitas Udayana Pengaruh
Love Of Money , Machiavellian , dan Equity Sensitivity Terhadap Persepsi Etika Penggelapan
Pajak ( Tax Evasion ) FakultasaEkonomirdan BisnisaUniversitasaPendidikan Nasionalf (
Undiknas ), Bali , Indonesia AB. 26, 1412–1435.
Richardson, G. (2008). The relationship between culture and tax evasion across countries: Additional
evidence and extensions. Journal of International Accounting, Auditing and Taxation, 17(2), 67–
78. https://doi.org/10.1016/j.intaccaudtax.2008.07.002
Ritsatos, T. (2014). Tax evasion and compliance; From the neo classical paradigm to behavioural
economics, a review. Journal of Accounting and Organizational Change, 10(2), 244–262.
https://doi.org/10.1108/JAOC-07-2012-0059
Rodriguez-Justicia, D., & Theilen, B. (2018). Education and tax morale. Journal of Economic
Psychology, 64(October), 18–48. https://doi.org/10.1016/j.joep.2017.10.001
Sofha, D., & Utomo, S. D. (2018). Keterkaitan religiusitas , gender , lom dan persepsi etika
penggelapan pajak. Jurnal Ilmu Manajemen Dan Akuntansi Terapan (JIMAT), 9(2), 43–61.
Srivastava, H. S., Singh, G., & Mishra, A. (2018). Factors affecting consumers’ participation in
consumption tax evasion. Journal of Indian Business Research, 10(3), 274–290.
https://doi.org/10.1108/JIBR-10-2017-0191
Swanepoel, A. P., & Meiring, J. (2018). Adequacy of law enforcement and prosecution of economic
crimes in South Africa. Journal of Financial Crime, 25(2), 450–466. https://doi.org/10.1108/JFC12-2016-0081
Torgler, B. (2003). Post-Communist Economies Tax Morale in Transition Countries. Post-Communist
Economies, 15(3), 357–381.
Torgler, B. (2006). The importance of faith : Tax morale and religiosity. 61, 81–109.
https://doi.org/10.1016/j.jebo.2004.10.007
Wulandari, R. (2015). Faktor-Faktor yang Mempengaruhi Penerimaan Pajak Penghasilan Pada KPP
Pratama. Perbanas Institute Journals, 1(1), 87–106.
www.krjogja.com
Yesi Mutia Basri. (2015). Pengaruh dimensi budaya dan religiusitas terhadap kecurangan pajak.
VIII(1), 61–77.
Yusmarwandi. (2014). Pengaruh Kemungkinan Terdeteksinya Kecurangan, Keadilan Sistem
JURNAL AKUNTANSI PAJAK DEWANTARA (JAPD) VOL. 5 NO. 1 Januari-April 2023
https://doi.org/10.24964/japd.v5i1 14
Perpajakan Dan Kecenderungan Personal Terhadap Penggelapan Pajak. Universitas Syiah Kuala
Darussalam.
Yustina Peniyanti Jap. (2018). Kepatuhan Pajak, Norma Sosial Masyarakat, Penegakan Hukum, dan
Moral Pajak Perusahaan Agro Pada Bursa Efek Di Indonesia. Jurnal Muara Ilmu Ekonomi Dan
Bisnis, 2(1), 137–145. Retrieved from https://journal.untar.ac.id/index.php/jmieb
Zirman, Z. (2015). Pengaruh Penegakan Hukum Dan Gender Terhadap Penggelapan Pajak Dimediasi
Oleh Moral Pajak. Akuntabilitas, 8(2), 133–147. https://doi.org/10.15408/akt.v8i2.2768
Diterbitkan
2023-04-01
##submission.howToCite##
BADRIAH, Neni Lailatul.
PENGARUH RELIGIUSITAS DAN PENEGAKAN HUKUM TERHADAP PENGGELAPAN PAJAK DENGAN MORAL PAJAK SEBAGAI VARIABEL INTERVENING.
Jurnal Akuntansi Pajak Dewantara, [S.l.], v. 5, n. 1, p. 1-14, apr. 2023.
ISSN 2656-1395.
Tersedia pada: <https://jurnalfe.ustjogja.ac.id/index.php/jap/article/view/2136>. Tanggal Akses: 12 july 2025
doi: https://doi.org/10.24964/japd.v5i1.2136.
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