The Effect of Religiosity and Tax Socialization on Taxpayer Compliance With Taxpayer Awareness as an Intervening Variable

Agustina, Fitri (2022) The Effect of Religiosity and Tax Socialization on Taxpayer Compliance With Taxpayer Awareness as an Intervening Variable. Indonesian Vocational Research Journal, 1 (2). pp. 29-50. ISSN 2828-5719

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Abstract

This study aims to determine the effect of religiosity and taxpayer awareness on Taxpayer Compliance With Taxpayer awareness as an intervening variable. In this study, researchers examined taxpayer compliance at KPP Pratama Gresik by using independent variables, namely, religiosity, taxation socialization and taxpayer awareness. The population in this study were all individual taxpayers in the city of Gresik, sampling using random sampling method, and the number of samples as many as 70 respondents. This study uses a questionnaire with taxpayer respondent individuals. Tests were carried out using SEMPLS. The resultsshowed that the religiosity and awareness of taxpayers affect taxpayer compliance, while tax socialization has no effect on taxpayer compliance. The results of the intervening test show that religiosity and tax socialization have an effect on taxpayer awareness. Taxpayer awareness is not able to mediate the relationship between religiosity to taxpayer compliance, while taxpayer awareness is able to mediate the relationship between tax socialization and taxpayer compliance.

Item Type:	Article
Uncontrolled Keywords:	Religiosity; Taxation Socialization; Taxpayer Awareness; Taxpayer Compliance; SEMPLS
Subjects:	Economic And Business > Accounting Economic And Business
Divisions:	Faculty of Economic and Business > Accounting Study Program Library of Congress Subject Areas > Accounting Study Program
Depositing User:	Fitri Agustina
Date Deposited:	15 Jun 2023 03:57
Last Modified:	15 Jun 2023 03:57
URI:	http://eprints.umg.ac.id/id/eprint/7406

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