Pengaruh Religiosity dan Tax Knowledge terhadap Individual Taxpayer Compliance dengan Risk Preference sebagai Variabel Moderating
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Institusion
Sekolah Tinggi Ilmu Ekonomi Tri Bhakti
Author
Yulivianti, Annisa Rahayu
Subject
Akuntansi
Datestamp
2023-09-11 06:40:59
Abstract :
Purposes : This study aims to explain how the influence of religiosity and knowledge of taxation on taxpayer compliance with risk preference as a moderating variable. Design/methodology/approach : The method used in this research is a quantitative method. The population in this study are members of the Makmkur Mandiri Cooperative using a purposive sampling technique taken based on criteria. The sample in this study amounted to 296 respondents. Methods of data collection using survey methods, namely the author distributes questionnaires directly to respondents. Data analysis techniques in this study used SEM PLS. Findings : Based on the results of the PLS test version 4 of the tests that have been carried out, it shows that simultaneously and partially the religiosity variable has a negative and not significant effect on taxpayer compliance. However, risk preference can moderate the effect of religiosity on taxpayer compliance. While knowledge of taxation has a positive and significant effect on taxpayer compliance. However, risk preference is not able to moderate the influence of tax knowledge on taxpayer compliance. Originality/value: This study contributes to the literature by focusing on the knowledge of taxation, religiosity and risk preference required for tax compliance to support the directorate general of taxation in the tax compliance movement.
Purposes : This study aims to explain how the influence of religiosity and knowledge of taxation on taxpayer compliance with risk preference as a moderating variable. Design/methodology/approach : The method used in this research is a quantitative method. The population in this study are members of the Makmkur Mandiri Cooperative using a purposive sampling technique taken based on criteria. The sample in this study amounted to 296 respondents. Methods of data collection using survey methods, namely the author distributes questionnaires directly to respondents. Data analysis techniques in this study used SEM PLS. Findings : Based on the results of the PLS test version 4 of the tests that have been carried out, it shows that simultaneously and partially the religiosity variable has a negative and not significant effect on taxpayer compliance. However, risk preference can moderate the effect of religiosity on taxpayer compliance. While knowledge of taxation has a positive and significant effect on taxpayer compliance. However, risk preference is not able to moderate the influence of tax knowledge on taxpayer compliance. Originality/value: This study contributes to the literature by focusing on the knowledge of taxation, religiosity and risk preference required for tax compliance to support the directorate general of taxation in the tax compliance movement.
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