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.

Language
Englisch

Bibliographic citation
Journal: International Journal of Financial Studies ; ISSN: 2227-7072 ; Volume: 10 ; Year: 2022 ; Issue: 1 ; Pages: 1-15 ; Basel: MDPI

Classification
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
Subject
attitude
e-Filing
perceived risk
religiosity
tax compliant intention

Event
Geistige Schöpfung
(who)
Utama, Mekar Satria
Nimran, Umar
Hidayat, Kadarisman
Prasetya, Arik
Event
Veröffentlichung
(who)
MDPI
(where)
Basel
(when)
2022

DOI
doi:10.3390/ijfs10010008
Handle
Last update
10.03.2025, 11:44 AM CET

Data provider

This object is provided by:
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. If you have any questions about the object, please contact the data provider.

Object type

  • Artikel

Associated

  • Utama, Mekar Satria
  • Nimran, Umar
  • Hidayat, Kadarisman
  • Prasetya, Arik
  • MDPI

Time of origin

  • 2022

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