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Abstract

This study aims to examine the impact of ethical perceptions of tax evasion on non-employee taxpayers in Surabaya, with love of money, religiosity, justice, and culture as moderating variables. A quantitative research method is employed using the snowball sampling technique, involving 130 non-employee taxpayer respondents in Surabaya. Data analysis is conducted using PLS-SEM (Partial Least Squares Structural Equation Modeling) with the assistance of Smart PLS 4.0. The expected findings of this study suggest that love of money has a positive effect on ethical perceptions of tax evasion, whereas religiosity and justice have negative effects. However, when moderated by culture, love of money exhibits a negative effect, religiosity shows a positive effect, and justice has a positive effect. Nevertheless, the actual results indicate that love of money has a positive effect on ethical perceptions of tax evasion, while religiosity has no significant effect, and justice has a negative effect. When moderated by culture, love of money has no effect, religiosity demonstrates a negative effect, and justice has a positive effect. These findings highlight the complex interactions between love of money, religiosity, justice, and culture in shaping ethical perceptions of tax evasion.

Keywords

Perception Love of Money Religiosity Justice Ethics Tax Evasion

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Wahyudi, N. S., & Irwandi, S. A. (2025). Ethical Perceptions of Tax Evasion Among Non-Employee Taxpayers in Surabaya: Love of Money, Religiosity, Justice, and Culture as Moderating. Golden Ratio of Taxation Studies, 5(1), 01–16. https://doi.org/10.52970/grts.v5i1.1270
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