Machiavellianism dimensions, religiosity, social environment, and tax evasion
This research aims to investigate the effects of Machiavellianism dimensions that consist of the use of manipulative tactics, cynical views, and disregard of conventional morality on tax evasion. Further, we also analyze the effects of religiosity and social environment as the variables that control...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Universitas Kristen Satya Wacana
2021-02-01
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| Series: | Jurnal Ekonomi dan Bisnis |
| Subjects: | |
| Online Access: | https://ejournal.uksw.edu/jeb/article/view/3738 |
| _version_ | 1797654540902727680 |
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| author | Jean Stevany Matitaputty Priyo Hari Adi |
| author_facet | Jean Stevany Matitaputty Priyo Hari Adi |
| author_sort | Jean Stevany Matitaputty |
| collection | DOAJ |
| description | This research aims to investigate the effects of Machiavellianism dimensions that consist of the use of manipulative tactics, cynical views, and disregard of conventional morality on tax evasion. Further, we also analyze the effects of religiosity and social environment as the variables that control Machiavellianism behavior. The population in this research are individual taxpayers, and the sampling technique used is an online survey with the snowball sampling method. The criteria used in sampling are taxpayers who are self-employed or entrepreneurs. The data is then analyzed using the univariate and multivariate General Linear Model (GLM) methods. The results show that manipulative tactics and disregard of conventional morality have positive effects on tax evasion. Meanwhile, cynical views have a negative effect on tax evasion. Further, religiosity has negative effects on the use of manipulative tactics and disregard of conventional morality. Lastly, social environment has a positive effect on cynical views but no significant effects on the use of manipulative tactics and disregard of conventional morality. |
| first_indexed | 2024-03-11T17:00:59Z |
| format | Article |
| id | doaj.art-18ce0bdea7e5460b85f41c60ab73b3e3 |
| institution | Directory Open Access Journal |
| issn | 1979-6471 2528-0147 |
| language | English |
| last_indexed | 2024-03-11T17:00:59Z |
| publishDate | 2021-02-01 |
| publisher | Universitas Kristen Satya Wacana |
| record_format | Article |
| series | Jurnal Ekonomi dan Bisnis |
| spelling | doaj.art-18ce0bdea7e5460b85f41c60ab73b3e32023-10-20T08:40:18ZengUniversitas Kristen Satya WacanaJurnal Ekonomi dan Bisnis1979-64712528-01472021-02-0124112610.24914/jeb.v24i1.37381107Machiavellianism dimensions, religiosity, social environment, and tax evasionJean Stevany Matitaputty0Priyo Hari Adi1Faculty of Economics and Business, Satya Wacana Christian UniversityFaculty of Economics and Business, Satya Wacana Christian UniversityThis research aims to investigate the effects of Machiavellianism dimensions that consist of the use of manipulative tactics, cynical views, and disregard of conventional morality on tax evasion. Further, we also analyze the effects of religiosity and social environment as the variables that control Machiavellianism behavior. The population in this research are individual taxpayers, and the sampling technique used is an online survey with the snowball sampling method. The criteria used in sampling are taxpayers who are self-employed or entrepreneurs. The data is then analyzed using the univariate and multivariate General Linear Model (GLM) methods. The results show that manipulative tactics and disregard of conventional morality have positive effects on tax evasion. Meanwhile, cynical views have a negative effect on tax evasion. Further, religiosity has negative effects on the use of manipulative tactics and disregard of conventional morality. Lastly, social environment has a positive effect on cynical views but no significant effects on the use of manipulative tactics and disregard of conventional morality.https://ejournal.uksw.edu/jeb/article/view/3738machiavellianismmanipulative tacticscynical viewdisregard of conventional morality disregardreligiositysocial environmenttax evasion |
| spellingShingle | Jean Stevany Matitaputty Priyo Hari Adi Machiavellianism dimensions, religiosity, social environment, and tax evasion Jurnal Ekonomi dan Bisnis machiavellianism manipulative tactics cynical view disregard of conventional morality disregard religiosity social environment tax evasion |
| title | Machiavellianism dimensions, religiosity, social environment, and tax evasion |
| title_full | Machiavellianism dimensions, religiosity, social environment, and tax evasion |
| title_fullStr | Machiavellianism dimensions, religiosity, social environment, and tax evasion |
| title_full_unstemmed | Machiavellianism dimensions, religiosity, social environment, and tax evasion |
| title_short | Machiavellianism dimensions, religiosity, social environment, and tax evasion |
| title_sort | machiavellianism dimensions religiosity social environment and tax evasion |
| topic | machiavellianism manipulative tactics cynical view disregard of conventional morality disregard religiosity social environment tax evasion |
| url | https://ejournal.uksw.edu/jeb/article/view/3738 |
| work_keys_str_mv | AT jeanstevanymatitaputty machiavellianismdimensionsreligiositysocialenvironmentandtaxevasion AT priyohariadi machiavellianismdimensionsreligiositysocialenvironmentandtaxevasion |