The Influence of Tax Awareness and KnowledgeAgainst the Compliance of Personal Tax Reportingwith Religiosity as an Intervening Variableat the Auliya Insan Utama Foundation
Abstract
This research was conducted with the aim to determine the direct effect between Tax Knowledge and Tax Awareness on Tax Compliance, and to determine the indirect effect of Tax Knowledge and Tax Awareness on Tax Compliance through intervening variable Religiosity. The population in this study were all employees at the Auliya Insan Utama Foundation with a saturated sampling method of 94 employees. In this study, the authors used the Structural Equation Modeling (SEM) quantitative method with the help of Lisrel 8.8 software. The test results show there is a positive relationship between Tax Awareness and Tax Knowledge on Tax Compliance, where the value of t value> 1.96. The test results also show that there is no indirect effect between Tax Awareness on Tax Compliance through intervening variable Religiosity, but there is an indirect effect between Tax Knowledge on Tax Compliance through intervening variable Religiosity.
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References
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Waluyo. (2016). The Effect of Addition of Taxpayers Number, Tax Audit, Tax Billing, and Taxpayers Compliance Toward Tax Revenue. The Accounting Journal of BINANIAGA, 01 (1), 37-44.
Wijanto, S. H. (2015). Metode Penelitian Menggunakan Structural Equation Modeling Dengan Lisrel 9. Jakarta: Lembaga Penerbit Fakultas Ekonomi UI.
Adriani, P.J.A. (2000). Pajak dan Pembangunan. Jakarta: UI Press.
Ali, N.R.M. (2013). The Influence of Religiosity on Tax Compliance in Malaysia. Retrieved 31 December 2019, from https://espace.curtin.edu.au: http://hdl.handle.net/20.500.11937/2069.
Al-Maghrebi, M. S., Ahmad, R., Palil, M. R. (2016). Budget Transparency and Tax Awareness Towards Tax Compliance: A Conceptual Approach. South East Asia Journal of Contemporary Business, Economics and Law, 10 (1), 95-101.
Boualam, O. (2018). Tax Awareness and Social Responsibility Case Study Of Algeria. International Journal of Management and Applied Science (IJMAS), 4 (10), 75-78.
Direktorat Jenderal Pajak. (2019). Rasio Pajak (Tax Ratio) dari masa ke masa. Retrieved 16 November 2019 from https://www.pajak.go.id : https://www.pajak.go.id/id/86-rasio-pajak-tax-ratio-dari-masa-ke-masa.
Hardiningsih, P., Januarti, I., Oktaviani, R. M., Srimindarti, C. (2020). The Determinants of Taxpayer Compliance with Tax Awareness as a Mediation and Education for Moderation. Jurnal Ilmiah Akuntansi dan Bisnis (JIAB), 15 (1), 49-60.
Haryaningsih, I. (2018). Pengaruh Pengetahuan Perpajakan, Kualitas Pelayanan Pajak, dan Kesadaran Perpajakan Terhadap Motivasi Membayar Pajak Wajib Pajak Orang Pribadi Di KPP Pratama Kebumen. Retrieved 31 December 2019 from https://eprints.uny.ac.id: https://eprints.uny.ac.id/60514/.
Jun, B.W., Yoon, S.M. (2018). Taxpayer’s Religiosity, Religion, and the Perceptions of Tax Equity: Case of South Korea. Religion, 9 (333), 1-15.
Kamil, N. I. (2015). The Effect of Taxpayer Awareness, Knowledge, Tax Penalties and Tax Authorities Services on the Tax Compliance: (Survey on the Individual Taxpayer at Jabodetabek & Bandung). Research Journal of Finance and Accounting, 6 (2), 104-111.
Lestari, T., Wicaksono, M. (2017). Effect of Awareness, Knowledge and Attitude of Taxpayers Tax Compliance for Taxpayers in Tax Service Office Boyolali. International Journal of Economics, Business and Accounting Research (IJEBAR), 1 (1), 12-25.
Mitayani, S. P. (2019). Pengaruh Pemahaman Perpajakan, Love of Money, Religiusitas, Norma Subjektif, dan Kemungkinan Terdeteksi Kecurangan Terhadap Persepsi Wajib Pajak Mengenai Etika Penggelapan Pajak (Studi Kasus pada Wajib Pajak Orang Pribadi yang Terdaftar di Kantor Pelayanan Pajak Pratama Surakarta). Retrieved 31 December 2019 from http://eprints.ums.ac.id: http://eprints.ums.ac.id/71689/.
Muslichah. (2015). The Effect of Tax Simplification on Taxpayers’ Compliance Behavior: Religiosity As Moderating Variable. Jurnal Keuangan dan Perbankan, 19 (1), 98-108.
Newman, W., N, M., Charity, M., Ongayi, W. (2018). Literature Review on the Impact of Tax Knowledge on Tax Compliance Among Small Medium Enterprises in A Developing Country. Imtermational Journal of Entrepreneurship, 22 (4), 1-15.
Nurhimah, D. (2018). Pengaruh Religiusitas, Penerapan E-Filing Dan Biaya Kepatuhan Pajak Terhadap Kepatuhan Pajak Umkm (Studi Kasus Pada Wajib Pajak Umkm Yang Terdaftar Di Kantor Pelayanan Pajak Pratama Sukoharjo). Retrieved 23 March 2020 from http://eprints.iain-surakarta.ac.id: http://eprints.iain-surakarta.ac.id/2415/.
Rahayu, Y. N., Setiawan, M., Troena, E. A., Sudjatno. (2017). The Role of Taxpayer Awareness, Tax Regulation and Understanding in Taxpayer Compliance. Journal of Accounting and Taxation, 9 (10), 139-146.
Sunarko. (1988). Perpajakan. Bandung: Armus.
Tulenan, R. A., Sondakh, J. J., Pinatik, S. (2017). Pengaruh Kesadaran Wajib Pajak, Kualitas Pelayanan Fiskus dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi di Kpp Pratama Bitung. Jurnal Riset Akuntansi Going Concern, 12 (2), 296-303.
Udin, N. M. (2015). Malaysian Tax System and Individual Tax Knowledge. Bepress, 1-27.
Waluyo. (2016). The Effect of Addition of Taxpayers Number, Tax Audit, Tax Billing, and Taxpayers Compliance Toward Tax Revenue. The Accounting Journal of BINANIAGA, 01 (1), 37-44.
Wijanto, S. H. (2015). Metode Penelitian Menggunakan Structural Equation Modeling Dengan Lisrel 9. Jakarta: Lembaga Penerbit Fakultas Ekonomi UI.
Published
2023-07-04
How to Cite
HIDAYAT, Rahmad; NURBAITI, beti; FACHRIAN, Zian.
The Influence of Tax Awareness and KnowledgeAgainst the Compliance of Personal Tax Reportingwith Religiosity as an Intervening Variableat the Auliya Insan Utama Foundation.
Journal of Accounting, Business and Management (JABM), [S.l.], v. 30, n. 1, p. 112-123, july 2023.
ISSN 2622-2167.
Available at: <https://journal.stie-mce.ac.id/index.php/jabminternational/article/view/623>. Date accessed: 17 may 2024.
doi: https://doi.org/10.31966/jabminternational.v30i1.623.
Section
Articles
