Religiosity, ethical behavior, and tax evasion attitude; A confirmatory study of small-medium enterprises in Indonesia

• Autores: Radhi Abdul Halim Rachmat, Muhamad Arief Ramdhany, Yana Hendayana, Ait Novatiani
• Localización: Contaduría y administración, ISSN 0186-1042, ISSN-e 2448-8410, Vol. 70, Nº. 4, 2025, págs. 1-19
• Idioma: español
• Títulos paralelos:
  • Religiosidad, comportamiento ético y actitud ante la evasión fiscal; un estudio confirmatorio de pequeñas y medianas empresas en Indonesia
• Enlaces
  • Texto completo (pdf)
• Resumen
  • español

    This study aims to investigate the intricate relationship between religiosity and tax evasion in Small and Medium Enterprises (SMEs) in the fashion sector in Indonesia, exploring the direct impact of religiosity on individuals’ propensity for tax evasion, mediated by ethical behavior. The study population comprises Small and Medium Enterprises (SMEs) in the fashion sector within West Java Province, selecting 384 SMEs to participate. Collected data were analyzed employing Structural Equation Modeling (SEM) utilizing the SPSS-AMOS application program. The study reaffirmed the positive link between religiosity and ethical behavior, showing how religious teachings guide ethical behavior in SMEs. Furthermore, stronger religious beliefs correlated with reduced tendencies for tax evasion, mediated by ethical behavior.

    These findings, aligned with prior studies, underscore the importance of religious teachings and ethical values in guiding entrepreneurial attitudes and behaviors in entrepreneurship and taxation studies. The study’s novelty lies in incorporating Ethical Behavior as a mediating variable.

  • English

    Este estudio pretende investigar la intrincada relación entre religiosidad y evasión fiscal en las Pequeñas y Medianas Empresas (PYME) del sector de la moda en Indonesia, explorando el impacto directo de la religiosidad en la propensión de los individuos a la evasión fiscal, mediada por el comportamiento ético.

    La población del estudio se compone de 384 pequeñas y medianas empresas (PYME) del sector de la moda de la provincia de Java Occidental. Los datos recogidos se analizaron empleando el modelo de ecuaciones estructurales (SEM) utilizando el programa de aplicación SPSS-AMOS. El estudio reafirmó el vínculo positivo entre religiosidad y comportamiento ético, mostrando cómo las enseñanzas religiosas guían el comportamiento ético en las PYME. Además, unas creencias religiosas más fuertes se correlacionaron con una menor tendencia a la evasión fiscal, mediada por el comportamiento ético. Estos resultados, en consonancia con estudios anteriores, subrayan la importancia de las enseñanzas religiosas y los valores éticos a la hora de orientar las actitudes y comportamientos empresariales en los estudios sobre emprendimiento y fiscalidad. La novedad del estudio radica en la incorporación del comportamiento ético como variable mediadora

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