Artikel
Effect of religiosity, perceived risk, and attitude on tax compliant intention moderated by e-filing
This research examined the effect of Religiosity, Perceived Risk, and Attitude on Tax Compliant Intention, moderated by e-Filing. This research used a quantitative approach which involved the Structural Equation Model (SEM). Large taxpayers are generally in the form of agencies and individuals, so the population of this study comprised of companies that are in the Directorate General of Taxation of Large Taxpayers Jakarta, Large Tax Service Offices 1 and 2, totaling 529 companies. Religiosity (X1) and Perceived Risk (X2) significantly influence Attitude (Y1). Furthermore, Attitude (Y1) has a positive and significant effect on Tax Compliant Intention (Y2). e-Filing showed an insignificant moderating effect on the research model. The novelties are the development of the Theory of Planned Behavior by involving other variables that affect taxpayer compliance behavior, namely Religiosity and the perceived risk of taxpayers. In addition, this research involves the e-Filing variable as a moderating variable.
- Sprache
-
Englisch
- Erschienen in
-
Journal: International Journal of Financial Studies ; ISSN: 2227-7072 ; Volume: 10 ; Year: 2022 ; Issue: 1 ; Pages: 1-15 ; Basel: MDPI
- Klassifikation
-
Wirtschaft
Financing Policy; Financial Risk and Risk Management; Capital and Ownership Structure; Value of Firms; Goodwill
Taxation and Subsidies: Externalities; Redistributive Effects; Environmental Taxes and Subsidies
Cultural Economics: Religion
- Thema
-
attitude
e-Filing
perceived risk
religiosity
tax compliant intention
- Ereignis
-
Geistige Schöpfung
- (wer)
-
Utama, Mekar Satria
Nimran, Umar
Hidayat, Kadarisman
Prasetya, Arik
- Ereignis
-
Veröffentlichung
- (wer)
-
MDPI
- (wo)
-
Basel
- (wann)
-
2022
- DOI
-
doi:10.3390/ijfs10010008
- Handle
- Letzte Aktualisierung
-
10.03.2025, 11:44 MEZ
Datenpartner
Dieses Objekt wird bereitgestellt von:
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.
Objekttyp
- Artikel
Beteiligte
- Utama, Mekar Satria
- Nimran, Umar
- Hidayat, Kadarisman
- Prasetya, Arik
- MDPI
Entstanden
- 2022
Ähnliche Objekte (12)
Attitude toward entrepreneurship, perceived behavioral control, and entrepreneurial intention: dimensionality, structural relationships, and gender differences
The role of perceived religiosity in strengthening celebrity endorser's credibility dimensions
Managerial perspectives on virtual customer integration : cognition, attitude, and intention
Role of entrepreneurial passion between entrepreneurial attitude, subjective norms, perceived behavioral control, and entrepreneurial intention: Measuring the entrepreneurial behavior of Pakistani students
Perceived environmental concern, knowledge, and intention to visit green hotels: Do perceived consumption values matter?
Eco-religiosity
Understanding online purchase intention: the mediating role of attitude towards advertising
Store brands’ purchase intention: Examining the role of perceived quality
Talent management practices and turnover intention: The role of perceived distributive justice and perceived organizational support
Effect of mid-roll video advertising value and perceived intrusiveness on Facebook viewers' response: the mediating roles of attitude and word-of-mouth intention
Impact of attitude towards entrepreneurship education and role models on entrepreneurial intention
The impact of perceived CSR on corporate reputation and purchase intention
Attitude toward entrepreneurship, perceived behavioral control, and entrepreneurial intention: dimensionality, structural relationships, and gender differences
The role of perceived religiosity in strengthening celebrity endorser's credibility dimensions
Managerial perspectives on virtual customer integration : cognition, attitude, and intention
Role of entrepreneurial passion between entrepreneurial attitude, subjective norms, perceived behavioral control, and entrepreneurial intention: Measuring the entrepreneurial behavior of Pakistani students
Perceived environmental concern, knowledge, and intention to visit green hotels: Do perceived consumption values matter?
Eco-religiosity
Understanding online purchase intention: the mediating role of attitude towards advertising
Store brands’ purchase intention: Examining the role of perceived quality
Talent management practices and turnover intention: The role of perceived distributive justice and perceived organizational support
Effect of mid-roll video advertising value and perceived intrusiveness on Facebook viewers' response: the mediating roles of attitude and word-of-mouth intention
Impact of attitude towards entrepreneurship education and role models on entrepreneurial intention
The impact of perceived CSR on corporate reputation and purchase intention
Attitude toward entrepreneurship, perceived behavioral control, and entrepreneurial intention: dimensionality, structural relationships, and gender differences
The role of perceived religiosity in strengthening celebrity endorser's credibility dimensions
Managerial perspectives on virtual customer integration : cognition, attitude, and intention
Role of entrepreneurial passion between entrepreneurial attitude, subjective norms, perceived behavioral control, and entrepreneurial intention: Measuring the entrepreneurial behavior of Pakistani students
Perceived environmental concern, knowledge, and intention to visit green hotels: Do perceived consumption values matter?
Eco-religiosity
Understanding online purchase intention: the mediating role of attitude towards advertising
Store brands’ purchase intention: Examining the role of perceived quality
Talent management practices and turnover intention: The role of perceived distributive justice and perceived organizational support
Effect of mid-roll video advertising value and perceived intrusiveness on Facebook viewers' response: the mediating roles of attitude and word-of-mouth intention
Impact of attitude towards entrepreneurship education and role models on entrepreneurial intention