ISSN 2394-5125
 

Research Article 


MAQASID AL-SYARIAH STRENGTHEN TAX EVASION UNDERSTANDING AND TAX MORALE TO IMPROVE TAXPAYER AWARENESS

Muhammad Wahyuddin Abdullah, Aminah Binti Salleh, Hadriana Hanafie, Andi Yustika Manrimawagau Bayan.

Abstract
The objective of the research was to find out the effect of tax evasion understanding and tax morale to enhance taxpayer awareness. Besides, this research was also to examine Maqasid Al-Syariah in strengthen the independent and dependent variables. The research was quantitative which employed the theory of planned behavior and attribution theory. The population was the taxpayers which involve 83 samples by purposively. The data were collected by using questionnaire and analyzed by multiple linear regression and moderated regression with absolute difference value. The result showed that the tax evasion understanding influenced positively and significant toward taxpayer awareness and tax morale showed the positive and significance influence toward the taxpayer awareness. In addition, this research also reveal that maqasid als-syariah unable to strengthen the tax evasion understanding in enchancing the taxpayer awareness with no influence on the result, and maqasid al-syariah was able to strengthen the tax morale in enhancing the taxpayer awareness with positive and significant influence.

Key words: Tax Evasion Understanding, Tax Morale, Taxpayer awareness, Maqasid Al-Syariah


 
ARTICLE TOOLS
Abstract
PDF Fulltext
How to cite this articleHow to cite this article
Citation Tools
Related Records
 Articles by Muhammad Wahyuddin Abdullah
Articles by Aminah Binti Salleh
Articles by Hadriana Hanafie
Articles by Andi Yustika Manrimawagau Bayan
on Google
on Google Scholar


How to Cite this Article
Pubmed Style

Muhammad Wahyuddin Abdullah, Aminah Binti Salleh, Hadriana Hanafie, Andi Yustika Manrimawagau Bayan. MAQASID AL-SYARIAH STRENGTHEN TAX EVASION UNDERSTANDING AND TAX MORALE TO IMPROVE TAXPAYER AWARENESS. JCR. 2020; 7(19): 4769-4778. doi:10.31838/jcr.07.19.558


Web Style

Muhammad Wahyuddin Abdullah, Aminah Binti Salleh, Hadriana Hanafie, Andi Yustika Manrimawagau Bayan. MAQASID AL-SYARIAH STRENGTHEN TAX EVASION UNDERSTANDING AND TAX MORALE TO IMPROVE TAXPAYER AWARENESS. http://www.jcreview.com/?mno=127845 [Access: September 14, 2020]. doi:10.31838/jcr.07.19.558


AMA (American Medical Association) Style

Muhammad Wahyuddin Abdullah, Aminah Binti Salleh, Hadriana Hanafie, Andi Yustika Manrimawagau Bayan. MAQASID AL-SYARIAH STRENGTHEN TAX EVASION UNDERSTANDING AND TAX MORALE TO IMPROVE TAXPAYER AWARENESS. JCR. 2020; 7(19): 4769-4778. doi:10.31838/jcr.07.19.558



Vancouver/ICMJE Style

Muhammad Wahyuddin Abdullah, Aminah Binti Salleh, Hadriana Hanafie, Andi Yustika Manrimawagau Bayan. MAQASID AL-SYARIAH STRENGTHEN TAX EVASION UNDERSTANDING AND TAX MORALE TO IMPROVE TAXPAYER AWARENESS. JCR. (2020), [cited September 14, 2020]; 7(19): 4769-4778. doi:10.31838/jcr.07.19.558



Harvard Style

Muhammad Wahyuddin Abdullah, Aminah Binti Salleh, Hadriana Hanafie, Andi Yustika Manrimawagau Bayan (2020) MAQASID AL-SYARIAH STRENGTHEN TAX EVASION UNDERSTANDING AND TAX MORALE TO IMPROVE TAXPAYER AWARENESS. JCR, 7 (19), 4769-4778. doi:10.31838/jcr.07.19.558



Turabian Style

Muhammad Wahyuddin Abdullah, Aminah Binti Salleh, Hadriana Hanafie, Andi Yustika Manrimawagau Bayan. 2020. MAQASID AL-SYARIAH STRENGTHEN TAX EVASION UNDERSTANDING AND TAX MORALE TO IMPROVE TAXPAYER AWARENESS. Journal of Critical Reviews, 7 (19), 4769-4778. doi:10.31838/jcr.07.19.558



Chicago Style

Muhammad Wahyuddin Abdullah, Aminah Binti Salleh, Hadriana Hanafie, Andi Yustika Manrimawagau Bayan. "MAQASID AL-SYARIAH STRENGTHEN TAX EVASION UNDERSTANDING AND TAX MORALE TO IMPROVE TAXPAYER AWARENESS." Journal of Critical Reviews 7 (2020), 4769-4778. doi:10.31838/jcr.07.19.558



MLA (The Modern Language Association) Style

Muhammad Wahyuddin Abdullah, Aminah Binti Salleh, Hadriana Hanafie, Andi Yustika Manrimawagau Bayan. "MAQASID AL-SYARIAH STRENGTHEN TAX EVASION UNDERSTANDING AND TAX MORALE TO IMPROVE TAXPAYER AWARENESS." Journal of Critical Reviews 7.19 (2020), 4769-4778. Print. doi:10.31838/jcr.07.19.558



APA (American Psychological Association) Style

Muhammad Wahyuddin Abdullah, Aminah Binti Salleh, Hadriana Hanafie, Andi Yustika Manrimawagau Bayan (2020) MAQASID AL-SYARIAH STRENGTHEN TAX EVASION UNDERSTANDING AND TAX MORALE TO IMPROVE TAXPAYER AWARENESS. Journal of Critical Reviews, 7 (19), 4769-4778. doi:10.31838/jcr.07.19.558