PENGARUH LOVE OF MONEY, SISTEM PERPAJAKAN, KEADILAN PERPAJAKAN DAN TRUST IN GOVERNMENT TERHADAP PERSEPSI MAHASISWA AKUNTANSI MENGENAI ETIKA PENGHINDARAN PAJAK (STUDI MAHASISWA AKUNTANSI UNIVERSITAS RIAU)

Abstract

This study aims to determine the effect of love of money on ethical perceptions of accounting students on tax avoidance ethics, the effect of the taxation system on ethical perceptions of accounting students on tax avoidance ethics, the effect of tax justice on ethical perceptions of accounting students on tax avoidance ethics, about the effect of trust in government on ethical perceptions of accounting students on tax avoidance ethics. The population of this study were students of the University of Riau with an accounting study program that took tax specialisation. The number of samples in this study was calculated using the Solvin formula in order to obtain a total sample size of 132 students. To determine the selected sample for each factor, a proportional stratified random sampling technique was used. The data analysis used in this research is Smart PLS, while the data used is a questionnaire that has been filled in by each respondent. The results of this study indicate that love of money affects the ethical perceptions of accounting students regarding tax avoidance ethics, the taxation system affects the ethical perceptions of accounting students regarding tax avoidance ethics, tax justice affects the ethical perceptions of accounting students regarding tax avoidance ethics, trust in government has an effect on tax avoidance ethics ethical perceptions of accounting students regarding tax avoidance ethics.

Keywords: Love of Money, Taxation System, Tax Justice, Trust in Government, Tax avoidance.