Analysis the Effect of Money Ethics and Tax Morale on Tax Evasion With Lifestyle as a Moderation Variabel

−This study aims to determine the effect of money ethics and tax morals on tax evasion with lifestyle as a moderating variable. This study uses a quantitative approach with purposive sampling as a sampling technique. The questionnaire was distributed electronically to 130 taxpayers who live in West Kalimantan, especially Pontianak city. Statistical testing using Statistical Product and Service Solutions (SPSS), shows the results that tax morals and money ethics have a positive and significant effect on tax evasion. Lifestyle as a moderating variable is also able to strengthen the influence of tax morals and money ethics on tax evasion. Based on the T-test result with the results of money ethics = 0.001, tax morals = 0.000 and lifestyle = 0.034, which is less than 0.5, thus indicating that H0 is rejected, meaning that money ethics, tax morals and lifestyle also have a significant influence on tax evasion. The implications of this research are expected to be useful, especially for the government so that the government can prevent companies from committing tax evasion.


INTRODUCTION
Kementerian Keuangan (Kemenkeu) reported the realization of state revenue throughout 2022 which reached IDR 2,626.4trillion.The realization of state revenue in 2022 has increased compared to the previous year (year-on-year).In 2021, the realization of state revenue was IDR 2,011.3trillion.The majority of state revenue in 2022 came from tax revenue, which amounted to IDR 1,716.8 trillion (65.37%), non-tax state revenue (PNBP) reached IDR 588.3 trillion (22.4%), customs and excise amounted to IDR 317.8 trillion (12.1%) and grants received by the government amounted to IDR 3.5 trillion.It can be seen that the country's largest revenue is derived from tax revenues paid by all Indonesian taxpayers.This means that the state is increasingly dependent on taxes, which are compulsory but protected by law.Kementerian Keuangan (Kemenkeu) reported that the compliance ratio for submitting the Annual Income Tax Return (SPT) was 83.2% in 2022.This ratio has decreased by 0.87% points from the previous year which reached 84.07%.The data shows that there are still citizens who have not carried out their tax obligations.(Siahaan & Halimatusyadiah, 2018).Taxpayers who do not pay taxes or commit fraud to avoid taxes on the state can have an impact in the financial, economic and psychological fields: a) The consequences of tax evasion in the financial sector.Can cause budget imbalances and other consequences related to increased tax rates, inflation, and so on; b) As a result of tax evasion in the economic field.Affects competition between companies because those who commit tax evasion are more profitable, causes stagnation of economic turnover and causes capital shortages because company profits are hidden; c) The consequences of tax evasion in the field of psychology.Tax evasion familiarizes taxpayers to violate the law and will continue to commit fraud.
The phenomenon of tax evasion detected in Indonesia was carried out by the commissioner of the CV Building project.Quoting by (Surabaya.tribunnews.com, 2023), SMR through the CV DKM contractor business, thus becoming a taxpayer at the Fresik Pratama tax service office (KPP).The crime occurred at the CV DKM business location during the June to August 2020 tax period for Value Added Tax (VAT).This is because CV DKM is registered as a taxpayer and submits tax returns at the Gresik Primary Tax Service Office (KPP).The suspect is strongly suspected of having committed a criminal act of tax evasion by deliberately not submitting a Periodic Tax Return for Value Added Tax (VAT) and not depositing the VAT collected.This caused a loss of state revenue.
Another tax evasion phenomenon was committed at PT Jambi Pratama Oil Company by its director, Andri Tan.Quoting by (news.detik.com, 2022), the defendant deliberately used tax invoices so that it seemed as if PT JTP had made transactions in the form of purchasing industrial diesel fuel (BBM) to PT Puspa Indah Karya with a value of IDR 35.28 billion and PT JTP seemed to deposit VAT of IDR 3.5 billion, this was in accordance with the calculation of the Director General of Taxes' state revenue expert.
Based on the phenomena that have occurred, this can arise due to various existing factors.Some factors that influence tax evasion are money ethics and tax morals.In addition, lifestyle can also be said to be a factor that influences tax evasion because a high lifestyle encourages individuals to do everything possible to get what they want, including committing tax evasion.
The first factor mentioned is Money ethics.Talking about money ethics means talking about money.Money is considered a very important thing for many people.Money is stored value and a deferred standard of payment (Mitchell & Mickel, 1999).Money can have a negative impact if people love their money too much.According to (Tang & Chiu, 2003), the concept of love of money predicts individual subjective feelings that affect individual behavior, desires, and aspirations.Previous research (Christin & Tambun, 2018;Oktaviani et al., 2018;Wankhar & Diana, 2018)states that the results of the money ethics variable have a positive effect on tax evasion, this result is in accordance with the results of research which states that money ethics affects tax evasion.However, based on research conducted by (Liefa & Dewi, 2020) , there is an insignificant influence (no effect) between money ethics and tax evasion.
The second factor is tax morale.One of the first studies in the tax morale literature was conducted by (Davidescu et al., 2022) He explained tax morale as the attitude of a group or the entire population of taxpayers towards the issue of fulfilling or ignoring their tax obligations; tax morale is embedded in the tax mentality of citizens and their awareness as citizens, which is the basis for their inner acceptance of tax obligations and recognition of state sovereignty (Parwati et al., 2021) Previous research (Owusu et al., 2022) confirmed that tax morale is one of the factors that have a negative impact on tax evasion.In other words, tax morale is the taxpayer's perception of tax evasion.Research conducted by (Pratama et al., 2020;Subiantoro et al., 2023) , shows the opposite result, namely that tax morale has a negative and insignificant effect on tax evasion.
In this study, lifestyle is very interesting to use as a moderating variable.According to Weber (Damsar & Indrayani, 2019), lifestyle is a sense that binds the in-group of collective actors or status groups, competing is characterized by the ability to monopolize cultural resources.Therefore, tax evasion can use lifestyle as one of the influential factors, because lifestyle allows people (individuals) to commit fraud.
The motivation for this research was carried out because it aims to see the level of tax evasion that occurs by individual taxpayers amid the many cases of tax evasion committed by the government, officials and citizens through tax morals, money ethics and lifestyle as moderating variables.This study aims to provide empirical evidence and test the effect of tax morals and money ethics on tax evasion variables, with lifestyle as a moderating variable in the scope of taxpayers in 2023.

Attribution Theory
Attribution theory discusses individual behavior which can be said to be a process of impression formation by observing social behavior based on situational factors.Attribution theory is relevant to this study because tax evasion behavior can be influenced by two factors, namely internal and external factors (Richard W. Robins, 2020).Based on the variables used in this study, internal factors are money ethics and tax morals, while external factors are lifestyle.Perceptions and self-impressions of the situation and environmental conditions that surround taxpayers will affect the assessment of the obligations that must be fulfilled.Then the impression will be realized through what actions will be taken in fulfilling their obligations, so that directly the attitude of a taxpayer in paying taxes will depend on actions and decisions.

Perception Theory
Perception is the capture of external stimuli by the five senses or an understanding, understanding, interpretation of an object.According to (Judge & Robbins, 2017) perception is the impression obtained by individuals through the five senses then analyzed (organized), interpreted and then evaluated, so that the individual obtains meaning.Each individual has a tendency to see objects that are actually the same in different ways.Perception is very dependent on how a person views an object which is then interpreted.Positive and negative perceptions are like files that already exist in the subconscious mind and will appear because there is a stimulus that stimulates it.This perception event is the result of the brain's work in understanding or assessing something that happens around it (Sarwono et al., 2018).

Planned of Behavior Theory, Money Ethics and Tax Evasion
The most important factor in the formation of behavior is intention.According to (Corsini-Munt et al., 2021) intention is the decision to behave in the desired way to take an action, either consciously or unconsciously.Individuals will use the information and experience they have to make decisions and think about the consequences of the decided behavior.The impression formed on the individual's way of thinking/mindset will affect the individual's beliefs or intentions before doing something.The belief in the results that will be obtained from his behavior then has an impact on whether he will fulfill his tax obligations or not.WPOPs who are aware of the importance of paying taxes to state regulations, of course, will always try to fulfill their tax obligations (behavioral belief).
Meanwhile, tax evasion is an improper action taken by taxpayers related to the obligation to pay taxes (Faradiza, 2018).According to (Gamannossi degl'Innocenti & Rablen, 2020), defines tax evasion as an attempt by taxpayers to ease the tax burden by violating the law.Based on management at the individual level, money is very important with individual attitudes, both positive and negative attitudes, which can be seen through personality, biological, and attitude variables.Money ethics has a significant and direct influence on unethical behavior.Money ethics occurs because of the different priorities of each individual in using money for daily needs.Indicators to measure a person's money ethics are as follows: goodness, evil, achievement, reward, freedom/power, and budget (Ihsanul Hafizhah, 2016).(Tang & Chiu, 2003) state that money ethics has a direct effect on unethical behavior.When individuals who have a high attitude of love and produce will do anything to get a lot of money.This illustrates that the more prioritizing money as something very important, the individual is likely to commit tax evasion compared to individuals who do not consider money as a priority.The individual will argue that tax evasion is an acceptable action.Previous research (Christin & Tambun, 2018;Oktaviani et al., 2018;Wankhar & Diana, 2018) states the results of the money ethics variable have a positive effect on tax evasion, these results are in accordance with the results of research stating that money ethics affect tax evasion).So that the hypothesis formulation is: H1: Money ethics has a positive relation tax evasion.(Davidescu et al., 2022) argued, tax morale is the motivation of a country's citizens to pay taxes without the help of any legal obligations.Tax morale is a motivation for taxpayers so that they are aware of their obligation to pay taxes.(Oktaviani et al., 2018) taxpayer awareness is a condition of taxpayers to understand, recognize, respect, and comply with applicable tax regulations and carry out their tax obligations seriously.Proving that taxpayers have full awareness that paying taxes is an important part of tax compliance, because taxpayers who understand their tax obligations must have tax obligations, namely paying taxes in accordance with the rules, and by paying taxes in accordance with the rules, it can be said that the taxpayer has complied.Having established the individualistic nature of tax morale, tax fraud is caused by a significant level of taxpayer tax morale.Thus, tax morale has been found to be one of the many influences in tax anomalies such as avoidance behavior and non-compliance.So the formulation of the hypothesis is: H2: Tax morale has a positive affect on tax evasion.

Lifestyle, Money ethics and Tax Evasion
There are four factors why people commit fraud: 1) Greed.This is related to the greedy behavior that potentially exists in a person; 2) Opportunity.This is related to the opportunity of authority that a person has to commit irregularities; 3) Needs.This is related to the desire to fulfill a lifestyle that is considered reasonable; 4) Exposure.This is related to the actions or consequences faced by the perpetrator of fraud when it is discovered that he has committed fraud.Tax evasion is an attempt by taxpayers to reduce the tax burden paid in any way that violates the law.Because of the large lifestyle, taxpayers lighten the tax burden that must be paid unethically by ignoring applicable tax provisions, falsifying documents, or filling in incomplete and incorrect data.This can influence taxpayers to commit tax evasion because of the desire to have a luxurious lifestyle.The phenomenon of a luxurious lifestyle that affects money ethics and tax evasion is the case of Rafael Alun (former official of the Director General of Taxes) who allegedly received gratuities of tens of billions of rupiah over 12 years.Rafael Alun admitted to keeping Rp 37 billion in SDB foreign currency, the money was hidden by himself without the knowledge of his family because his children and wife often use the money continuously if they know the money, this is due to the negative lifestyle carried out by the family.So the formulation of the hypothesis is: H3: Lifestyle could moderate by strengthening the effect of money ethics on tax evasion.

Lifestyle, Tax Morale and Tax Evasion
According to (Faisal et al., 2013) there are two factors that can influence individuals to behave, namely internal factors and external factors.External factors are factors that come from stimulation or influence of environmental factors.While internal factors are factors that come from factors within the individual.The greatest influence on a person comes from within the individual (internal).This can influence a taxpayer to commit fraud in tax evasion such as the desire to have a luxurious lifestyle.Taxpayer awareness of tax obligations is still low, making taxpayers still choose to embezzle because of their high lifestyle.Taxpayers prefer not to report existing assets so that they pay taxes not as they should.The phenomenon that occurred was a case of motor vehicle tax evasion amounting to IDR 2.5 billion at UPT Samsat Pangururan.The tax evasion occurred at UPT Samsat Pangururan, Samosir Regency, North Sumatra.By getting 181 victims, the money that should have been paid for the victims' taxes instead went into the personal pockets of the perpetrators (police).As people who work by using the law as a foundation, the perpetrators ignored the morals of taxation and committed tax evasion.So the formulation of the hypothesis is: H4: Lifestyle could strengthen the effect of tax morale on tax evasion.

Figure 1. Conceptual Framework
Each indicator (question) of money ethics, tax morals and lifestyle variables in tax evasion, is declared valid based on the data validity test in the table above.This is because the significance value of each item is less than the maximum p-value (0.05), which means that the data is valid.

Reliability Test
The reliability test aims to determine whether respondents answered the questionnaire consistently.According to (Henseler et al., 2009), the variable is reliable if the composite reliability is greater than or equal to 0.70.Table 2 shows the Cronbach's alpha for moderating effect, money ethics, tax morale, and tax evasion, respectively, are 0.705, 0.728, 0.775, and 0.769.Thus, all variables are reliable because they have a value of more than 0.70.

Descriptive Statistics
A descriptive statistical analysis is used to characterize data from each variable's minimum, maximum, mean (mean), and standard deviation.Money ethics, tax morale, lifestyle and tax evasion are used as independent variables in this study, and investment decisions are used as dependent variables.The SPSS 25 data processing produced the following results: Table 3 shows the results of the descriptive statistical analysis of the dependent and independent variable data.Based on the data collected, TE disclosure includes a minimum of 10 components and a maximum of 25 elements.Then the mean column shows the average value or the majority of TE disclosures in the distributed questionnaires, namely 18 or 18.5300%, with a standard deviation of 4.55151%.Furthermore, ME has a minimum value of 11.00 (or 11%) with a maximum weight of 25.00 (or 25%) and an average value (mean) of 17.6400 (or 17%), and the standard deviation is 3.91454 (or 3%).This means that the data used in this study is widespread.Meanwhile, TM has a minimum value of 10.00 (or 10%), a maximum of 25.00 (or 25%) and an average value (mean) of 16.1200 (or 16%), and the standard deviation shows 4.20264 (or 4%).In addition, LF as a moderating variable has a minimum value of 8.00 (or 8%), a maximum weight of 25.00 (or 25%), an average value of 15.2600 (or 15%), and a standard deviation of 3.75411 (or 3.75411%).

Determination Coefficient (R2)
The determinant coefficient can determine how much influence the independent variable has on the dependent variable can be known (Kante et al., 2018) Based on (Purwanto et al., 2021) the criteria for the R2 value are 0.75 for substantial, 0.50 for moderate, and 0.25 for weak.If the R2 value is closer to 1, the proposed model's determinant coefficient and predictive power are improving.The table above shows that for tax evasion, money ethics, tax morale, and lifestyle have the adjusted R-square is 0.773.This indicates that money ethics, tax morals and lifestyle will influence tax compliance by 77.3%.

Result of T-test
A test on individual regression coefficients, often known as a T-test, is used to determine how much variance in the dependent variable can be explained by one independent variable.The T-test results of the money ethics, tax morale, and lifestyle on tax evasion using SPSS 25 statistical software are as follows: The significant level of money ethics in table 5 has a value of 0.001, which is less than 0.5, indicating that H0 is rejected, its mean money ethics also has a significant impact on tax evasion.Similarly, the significant level of tax morale has a value of 0.000, which is less than 0.05, indicating that HO is rejected, it's means tax morale has a significant impact on tax evasion.And the significant of lifestyle as a moderating, value is 0.034, which is also less than 0.05, indicating HO is rejected, lifestyle has a significant impact on tax evasion.

The Effect of Money Ethics on Tax Evasion
Based on the research results, it shows that money ethics has a negative and significant effect on tax evasion.This means that the higher the knowledge of money ethics, the less likely people are to experience tax evasion.Someone who has a high level of love for money tends to have an influence by considering money as very important, money can give happiness because money is a motivation to work harder, feel appreciated in the social environment, and is a measure of one's success.has been achieved.High levels of excessive love of money can be the root of crime (Tang & Chiu, 2003).Previous research supports the results of this research with the finding that money ethics has a positive effect on tax evasion carried out by (Oktaviani et al., 2018) which states that the results of the money ethics variable have a positive effect on tax evasion, this result is in line with the research results which state that money ethics influences tax evasion.And in this research, money ethics also has a significant effect on tax evasion.

The Effect of Tax Morale on Tax Evasion
The second hypothesis shows that tax morale has a positive and significant effect on tax evasion.This means that the higher the knowledge about tax morals, the less likely people are to experience tax evasion.Tax morale has a positive influence which can support that tax morale can be one of the variables forming the occurrence of tax evasion.Taxpayers who have high tax enthusiasm are not afraid of tax regulations.Therefore, tax knowledge is needed to comply with tax regulations so that taxpayers can carry out their tax obligations properly.Previous research (Owusu et al., 2022) confirmed that tax morale is one of the factors that has a positive impact on tax evasion.In other words, tax morale is the taxpayer's perception of tax evasion which shows that a good understanding of taxation will increase taxpayer compliance.

The Effect of Lifestyle as a Moderating Variable Between Money Ethics and Tax Morale on Tax Evasion
The third hypothesis shows that tax morale has a negative and significant effect on tax evasion.This means that the higher the knowledge about lifestyle, the less likely people are to experience tax evasion.Lifestyle is proven to have a moderating influence on tax evasion with tax morals and money ethics which can strengthen the relationship between tax morals and money ethics on tax evasion.Taxpayers who have high tax morals and money ethics will be more interested in tax evasion.Therefore, tax knowledge is needed to comply with tax regulations so that taxpayers can carry out their tax obligations properly.

CONCLUSION
Based on the research obtained from the results of the analysis conducted, it can be concluded that the variables of Tax Spirit, Money Ethics and Lifestyle have a significant influence on the occurrence of Tax Evasion in society.This study examines how money ethics, tax evasion and lifestyle as moderation have a significant effect on tax evasion.The motivation for this research was carried out because it aims to see the level of tax evasion that occurs by individual taxpayers amid the many cases of tax evasion committed by the government, apparatus and society through tax morals, money ethics and lifestyle as moderating variables.So that the government can prevent tax evasion in Indonesia.As the shortcomings in this study are the lack of sources of previous research on lifestyle variables, it is hoped that researchers will be able to analyze the results of this study.In addition, future researchers are advised to add variables and accept more respondents so that the results of further research can cover more aspects that might affect tax evasion.

Table 2 .
Reliability Test

Table 3 .
Descriptive Statistics Results

Table 5 .
T-test Result