The Effect of Religiosity On Tax Evasion Behavior With Gender as a Moderating Variable

Tax evasion is a form of non-compliance by taxpayers in paying taxes. behavior must be mitigated so that the country's economic growth can grow well. This study examines effect religiosity on tax evasion. To expand test, researcher included gender as moderating variable. The object this research students Islamic Economics and Business Faculty (FEBI) IAIN Bukittinggi. selection sample based FEBI Bukittinggi who will enter business world future they become taxpayers. Through Moderated Regression Analysis (MRA) testing was conducted to see variables relationship between religiosity. results found level student had no impact reducing However, supports findings previous studies where has different reactions evasion, female are more likely avoid than male students. Keywords: Evasion, Religiosity, Gender, Taxpayers