Pengaruh Love Of Money, Machiavellian dan Tingkat Pemahaman Perpajakan Terhadap Persepsi Mengenai Etika Penggelapan Pajak (Tax Evasion) Studi Pada Mahasiswa S.1 FEB Universitas Tridinanti angkatan 2022

NURDIANTHI, HANIFAH WAHYU (2026) Pengaruh Love Of Money, Machiavellian dan Tingkat Pemahaman Perpajakan Terhadap Persepsi Mengenai Etika Penggelapan Pajak (Tax Evasion) Studi Pada Mahasiswa S.1 FEB Universitas Tridinanti angkatan 2022. S-1 thesis, 021008 Universitas Tridinanti.

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Abstract

ABSTRAK HANIFAH WAHYU NURDIANTHI. Pengaruh Love Of Money, Machiavellian Dan Tingkat Pemahaman Perpajakan Terhadap Persepsi Mengenai Etika Penggelapan Pajak (Tax Evasion) Studi Pada Mahasiswa S.1 FEB Universitas Tridinanti Angkatan 2022. (Di bawah bimbingan Bapak Rizal Effendi, S.E,M.Si dan Ibu Amanda Oktariyani,S.E,M.Si.,Ak). Penelitian ini bertujuan untuk menganalisis pengaruh Love of Money, Machiavellian, dan tingkat pemahaman perpajakan terhadap persepsi mengenai etika penggelapan pajak (tax evasion) pada mahasiswa S.1 Fakultas Ekonomi dan Bisnis Universitas Tridinanti angkatan 2022. Penelitian ini menggunakan metode penelitian kuantitatif dengan sumber data primer yang diperoleh melalui penyebaran kuesioner kepada 80 responden. Teknik analisis data yang digunakan meliputi uji validitas, uji reliabilitas, uji asumsi klasik, analisis regresi linear berganda, uji parsial (uji t), uji simultan (uji F), dan uji koefisien determinasi (Adjusted R Square) dengan bantuan program SPSS. Penelitian ini dilatarbelakangi oleh pentingnya memahami faktor-faktor yang memengaruhi persepsi mahasiswa terhadap etika penggelapan pajak (tax evasion), mengingat tindakan tersebut merupakan pelanggaran yang dapat merugikan negara dan menghambat pelaksanaan pembangunan. Hasil penelitian menunjukkan bahwa secara simultan Love of Money, Machiavellian, dan tingkat pemahaman perpajakan berpengaruh terhadap persepsi mengenai etika penggelapan pajak (tax evasion). Secara parsial, variabel Love of Money, Machiavellian, dan tingkat pemahaman perpajakan juga berpengaruh signifikan terhadap persepsi mengenai etika penggelapan pajak (tax evasion). Dengan demikian, dapat disimpulkan bahwa Love of Money, Machiavellian, dan tingkat pemahaman perpajakan merupakan faktor-faktor yang memengaruhi persepsi mahasiswa mengenai etika penggelapan pajak (tax evasion), oleh sebab itu diperlukan upaya untuk meningkatkan integritas, kesadaran etis, dan pemahaman perpajakan guna membentuk persepsi yang lebih baik terhadap praktik penggelapan pajak. Kata Kunci: Love of Money, Machiavellian, Tingkat Pemahaman Perpajakan, Persepsi Mengenai Etika Penggelapan Pajak (Tax Evasion). ABSTRACT HANIFAH WAHYU NURDIANTHI. The Influence of Love of Money, Machiavellianism, and the Level of Tax Understanding on Perceptions of the Ethics of Tax Evasion: A Study of Undergraduate Students of the Faculty of Economics and Business, Tridinanti University, Class of 2022. (Supervised by Mr. Rizal Effendi, S.E., M.Si. and Mrs. Amanda Oktariyani, S.E., M.Si., Ak.) This study aims to analyze the influence of Love of Money, Machiavellianism, and the level of tax understanding on perceptions of the ethics of tax evasion among undergraduate students of the Faculty of Economics and Business, Tridinanti University, Class of 2022. This research employed a quantitative research method using primary data collected through questionnaires distributed to 80 respondents. The data analysis techniques included validity testing, reliability testing, classical assumption testing, multiple linear regression analysis, partial hypothesis testing (t-test), simultaneous hypothesis testing (F-test), and the coefficient of determination (Adjusted R Square) using the Statistical Package for the Social Sciences (SPSS). This study was motivated by the importance of understanding the factors influencing students' perceptions of the ethics of tax evasion, considering that tax evasion is an unlawful act that may cause financial losses to the government and hinder national development. The results indicate that Love of Money, Machiavellianism, and the level of tax understanding simultaneously have a significant influence on perceptions of the ethics of tax evasion. Partially, Love of Money, Machiavellianism, and the level of tax understanding also have a significant influence on perceptions of the ethics of tax evasion. Therefore, it can be concluded that Love of Money, Machiavellianism, and the level of tax understanding are important factors influencing students' perceptions of the ethics of tax evasion. Consequently, efforts to enhance integrity, ethical awareness, and tax understanding are necessary to develop more appropriate perceptions regarding the practice of tax evasion. Keywords: Love of Money, Machiavellianism, Level of Tax Understanding, Perceptions of the Ethics of Tax Evasion.

Item Type:	Thesis (S-1)
Subjects:	H Social Sciences > HC Economic History and Conditions
Divisions:	Fakultas Ekonomi > S1 Akuntansi
Depositing User:	Ny HANIFAH WAHYU NURDIANTHI
Date Deposited:	07 Aug 2026 01:35
Last Modified:	07 Aug 2026 01:35
URI:	http://repository.univ-tridinanti.ac.id/id/eprint/11296

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