The Influence of Gender and Machiavellianism on Tax Evasion (A Study on Accounting Students)

DOI

10.2991/aebmr.k.210616.013How to use a DOI?

Keywords

Gender, Machiavellianism, tax evasion

Abstract

This study aims to examine the influence of gender and Machiavellianism on tax evasion. This research is a causative research focusing on the context of accounting students. The data for this study were collected by using electronic survey distributed to 151 accounting students at Faculty of Economics, Universitas Negeri Padang. Multiple regression was used to analyze the data. The findings of this study show that gender has significant influence on tax evasion among accounting students. In particular, men tend to demonstrate tax evasion than women. Furthermore, the finding shows Machiavellianism has no significant influence on tax evasion.

Copyright

© 2021, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Herlina Helmy
AU  - Sany Dwita
AU  - Charoline Cheisviyanny
PY  - 2021
DA  - 2021/06/17
TI  - The Influence of Gender and Machiavellianism on Tax Evasion (A Study on Accounting Students)
BT  - Proceedings of the Sixth Padang International Conference On Economics Education, Economics, Business and Management, Accounting and Entrepreneurship (PICEEBA 2020)
PB  - Atlantis Press
SP  - 89
EP  - 93
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.210616.013
DO  - 10.2991/aebmr.k.210616.013
ID  - Helmy2021
ER  -