money ethic
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2020 ◽  
Vol 3 (2) ◽  
pp. 132-138
Author(s):  
Agung Dwi Nugroho ◽  
Faishal Prahatma Ganinda ◽  
Kahfi Fikrianoor ◽  
Amir Hidayatulloh

Tujuan penelitian ini adalah untuk mengetahui peran love of money pada pengaruh money ethic terhadap kepatuhan wajib pajak orang pribadi. Populasi dalam penelitian ini adalah wajib pajak orang pribadi di Daerah Istimewa Yogyakarta. Sampel dalam penelitian ini adalah wajib pajak orang pribadi yang berada di kabupaten Gunungkidul. Pengambilan sampel dalam penelitian ini menggunakan purposive sampling, dengan kriteria (1) wajib pajak orang pribadi yang memiliki NPWP, (2) wajib pajak orang pribada yang melakukan kegiatan usaha atau pekerjaan bebas. Pengumpulan data dalam penelitian menggunakan kuesioner yang disebarkan langsung kepada responden yang memenuhi kriteria. Responden dalam penelitian ini sebanyak 42 responden. Teknik analisis data dalam penelitian ini menggunakan Partial Least Square dengan bantuan WarpPLS. Penelitian ini memperoleh hasil bahwa penggelapan pajak dipengaruhi oleh money ethic dan love of money. Penelitian ini juga membuktikan bahwa love of money memoderasi pengaruh antara money ethic dengan penggelapan pajak.


2019 ◽  
Vol 37 (3) ◽  
pp. 880-900 ◽  
Author(s):  
Asli Elif Aydin ◽  
Elif Akben Selcuk

Purpose Financial literacy has a strong influence on financial well-being, and it is a concept especially important for college students who start to develop their financial habits. The purpose of this paper is to examine the relationship between financial literacy, money attitudes and time preferences among Turkish university students. Design/methodology/approach Data were collected from 1,443 university students from 14 campuses in Turkey. Structural equation modeling methodology is employed to test the hypotheses. Findings The results suggest that students with higher financial knowledge scores have more favorable financial attitudes and exhibit more desirable financial behaviors. It is also demonstrated that financial attitude is positively related to financial behavior. Furthermore, a significant and negative relationship between the affective dimension of the money ethic construct and financial behavior is found. In contrast, the relationship between the behavioral dimension of money ethic and financial behavior is positive. It is further demonstrated that a present orientation leads to more negative financial attitudes. Originality/value This study will reveal the interrelationships among dimensions of financial literacy, money ethics and time preferences in an emerging economy with a relatively little experience with formal financial systems and unstable macroeconomic conditions.


2018 ◽  
Vol 22 (1) ◽  
Author(s):  
Rachmawati Meita Oktaviani ◽  
Ceacilia Srimindarti ◽  
Pancawati Hardiningsih

The purpose of this study was to examine and analyze the influence of money ethic, intrinsic and extrinsic religionsity against tax evasion. In addition to test and analyze the effects of intrinsic and extrinsic religionsity as moderating the relationship between money ethics against tax evasion. The theory rooted in selfishness that tax evasion action is not considered a violation because the act of self is not an ethics violation. While different views in the Theory of Ethics Teonom that, tax evasion is an act of abuse of religion because religion is recommended to give us what we have to help others poeple. Metode study is a quantitative method by distributing questionnaires to 113 individual taxpayers at the Tax Office in Semarang. The sampling technique used is convenience sampling. While data analysis technique used in this research is regression test moderation absolute difference using SPSS. The results showed that money ethics and intrinsic religionsity influence on tax evasion, while the extrinsic religionsity no effect on tax evasion. While variable intrinsic religionsity in this study proved to be moderate the relationship money ethics against tax evasion. But diferrent result showed extrinsic religionsty not moderate the relationship money ethics against tax evasion


2012 ◽  
Vol 41 (3) ◽  
pp. 421-448 ◽  
Author(s):  
Peter H. Cunningham ◽  
Thomas Li-Ping Tang ◽  
Eric Frauman ◽  
Mark I. Ivy ◽  
Tara L. Perry

2005 ◽  
Vol 24 (8) ◽  
pp. 754-763 ◽  
Author(s):  
Gbolahan Gbadamosi ◽  
Patricia Joubert

2003 ◽  
Vol 32 (6) ◽  
pp. 756-773 ◽  
Author(s):  
Thomas Li‐Ping Tang ◽  
Roberto Luna‐Arocas ◽  
Harold D. Whiteside

2002 ◽  
Vol 17 (6) ◽  
pp. 442-467 ◽  
Author(s):  
Thomas Li‐Ping Tang ◽  
Jwa K. Kim ◽  
Theresa Li‐Na Tang

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