The Impact of Tax Understanding, Gender, and Love of Money on Tax Evasion with Religiosity as a Moderating Variable

Abstract

Objective: This study aims to examine whether tax understanding, gender, and love of money influence tax evasion and whether religiosity can moderate the effects of tax understanding, gender, and love of money on tax evasion.   Theoretical Framework: The study integrates the theory of planned behavior, attribution theory, and tax understanding to explore the factors influencing tax evasion behavior, emphasizing the role of religiosity as a potential moderator.   Method: A quantitative approach was employed with a sample of 280 individual taxpayers in DKI Jakarta, selected using purposive sampling. Primary data were collected through questionnaire surveys.   Results and Discussion: Findings indicate that tax understanding significantly influences tax evasion, as higher tax understanding reduces the propensity for tax evasion. Gender does not affect tax evasion, while love of money positively influences tax evasion behavior. However, religiosity does not moderate the relationships between tax understanding, gender, love of money, and tax evasion..   Research Implications: The study sheds light on the complex interplay between psychological factors and tax compliance behavior, providing insights for policymakers and tax authorities to design more effective interventions   Originality/Value: This research contributes to the literature by examining the moderating role of religiosity in the relationship between psychological factors and tax evasion, offering new perspectives for understanding tax compliance behavior