Main Article Content

Abstract

Purpose: This research is aimed to analyze the cheating behavior done by the non-compliance tax payers in Indonesia.

Methodology: The data used in this research was primary data from questionnaire which was directly obtained from the object of civil servant working in Batang Regency, Central Java. PLS-SEM was used to test and analyze the data.

Findings: The finding showed that there was a negative and significant influence of religiosity to the intention of a civil servant to do tax evasion and there was a positive and significant influence toward people’s intention to do tax evasion.

Originality: This paper contributes to the literature by testing the Theory of Planned Behavior to examine noncompliance tax payers

Keywords

Tax evasion religiosity Theory of Planned Behavior

Article Details

How to Cite
Fadhilah, U. (2020). Religiosity and tax evasion: the application of theory of planned behavior. Asian Journal of Islamic Management (AJIM), 1(1), 66–73. https://doi.org/10.20885/ajim.vol1.iss1.art6