Analisis Empiris Kemungkinan Penghindaran Pajak di Perguruan Tinggi

Alfani; Feralda Septya; Rahman; Afrizal; Attsani; Adi Purnomo; Najmudin; Nandang

Jurnal Penelitian Serambi Hukum

Universitas Islam Batik

📄 Abstract

Taxes are a source of state income which is used to finance government spending and national development, so taxes have an important role in the development of the Indonesian economy. But taxpayers always want to pay as little tax as possible, whereas for the government taxes are the main source of national income, so Tax Avoidance occurs. This research aims to examine the influence of Love of Money, Religiosity and Gender on Tax Avoidance. In addition, this study examines the legal loopholes that some universities might potentially exploit for tax avoidance. The method in this research uses a literature review, namely research that finds theories and analyzes them. This research found that: 1) Love of Money influences Tax Avoidance; 2) Religiosity influences Tax Avoidance and; 3) Gender influences Tax Avoidance; 4) Legal loopholes that universities might exploit for tax avoidance.
Keywords: Love of Money; Religiosity; and Tax Avoidance.

🔖 Keywords

#Love of Money; Religiosity; and Tax Avoidance; Love of Money; Religiosity; and Tax Avoidance.

ℹ️ Informasi Publikasi

Tanggal Publikasi

04 July 2025

Volume / Nomor / Tahun

Volume 18, Nomor 02, Tahun 2025

📝 HOW TO CITE

Alfani, Feralda Septya; Rahman, Afrizal; Attsani, Adi Purnomo; Najmudin, Nandang, "Analisis Empiris Kemungkinan Penghindaran Pajak di Perguruan Tinggi," Jurnal Penelitian Serambi Hukum, vol. 18, no. 02, Jul. 2025.

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