PENGARUH RELIGIUSITAS DAN PENEGAKAN HUKUM TERHADAP PENGGELAPAN PAJAK DENGAN MORAL PAJAK SEBAGAI VARIABEL INTERVENING

This study aims to examine whether religiosity and law enforcement affect tax evasion through tax morale as an intervening variable. The method in this research is using quantitative descriptive method and primary data using a questionnaire. The population in this study were the UMKM taxpayers in the Special Region of Yogyakarta with a sample size of 100 respondents. The sampling technique uses convenience sampling. Data collection is done by giving a questionnaire directly to respondents in the form of a questionnaire (paper) and google form. Data were tested using Partial Least Square (PLS) available in the SmartPLS 3.0 software application. The results of this study indicate that religiosity has a positive effect on tax morale. Law enforcement also has a positive effect on tax morale. Religiosity has a negative effect on tax evasion. Law enforcement has no effect on tax evasion. Tax morale has a negative effect on tax evasion. Religiosity has a negative effect on tax evasion through tax morale. Law enforcement has a negative effect on tax evasion through tax morale.This study aims to examine whether religiosity and law enforcement affect tax evasion through tax morale as an intervening variable. The method in this research is using quantitative descriptive method and primary data using a questionnaire. The population in this study were the UMKM taxpayers in the Special Region of Yogyakarta with a sample size of 100 respondents. The sampling technique uses convenience sampling. Data collection is done by giving a questionnaire directly to respondents in the form of a questionnaire (paper) and google form. Data were tested using Partial Least Square (PLS) available in the SmartPLS 3.0 software application. The results of this study indicate that religiosity has a positive effect on tax morale. Law enforcement also has a positive effect on tax morale. Religiosity has a negative effect on tax evasion. Law enforcement has no effect on tax evasion. Tax morale has a negative effect on tax evasion. Religiosity has a negative effect on tax evasion through tax morale. Law enforcement has a negative effect on tax evasion through tax morale