PENGARUH RELIGIUSITAS, STATUS SOSIAL EKONOMI DAN SIKAP LOVE OF MONEY TERHADAP ETIKA PENGGELAPAN PAJAK (Persepsi pada Mahasiswa Akuntansi di Universitas Swasta Kota Palembang)

This research aims to examine the analysis of religiosity, socio economic status, and love of money influence the perception of accounting students tax evasion ethics. The population in this research is all the accounting students in the city of Palembang. Samples determined by using purposive sampling method. The samples of the research which are obtained are one hundred and nineteen (119) students. The testing of hypothesis uses the software called SPSS for windows 23.00. Furthermore, multiple regression analysis is used to test the relationship of the variables above. The test results show that the first hypothesis (H1) is rejected so that religiosity does not affect the perception of accounting students tax evasion ethics. The test results show that the second hypothesis (H2) is rejected so that socio economic status does not affect the perception of accounting students tax evasion ethics. The test results show that the third hypothesis (H3) is accepted so that the attitude of love of money affects the perception of accounting students tax evasion ethics. Keywords : religiosity, socio economic status, love of moneyinfluence and the perception of accounting students tax evasion ethic