Effect of Religiosity, Perceived Risk, and Attitude on Tax Compliant Intention Moderated by e-Filing

Mekar Satria Utama, Umar Nimran, Kadarisman Hidayat and Arik Prasetya
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Mekar Satria Utama: Department of Business Administration, Faculty of Administrative Science, University of Brawijaya, Veteran Street, Lowokwaru, Malang 65145, Indonesia
Umar Nimran: Department of Business Administration, Faculty of Administrative Science, University of Brawijaya, Veteran Street, Lowokwaru, Malang 65145, Indonesia
Kadarisman Hidayat: Department of Business Administration, Faculty of Administrative Science, University of Brawijaya, Veteran Street, Lowokwaru, Malang 65145, Indonesia
Arik Prasetya: Department of Business Administration, Faculty of Administrative Science, University of Brawijaya, Veteran Street, Lowokwaru, Malang 65145, Indonesia

IJFS, 2022, vol. 10, issue 1, 1-15

Abstract: 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.

Keywords: religiosity; perceived risk; attitude; e-Filing; tax compliant intention (search for similar items in EconPapers)
JEL-codes: F2 F3 F41 F42 G1 G2 G3 (search for similar items in EconPapers)
Date: 2022
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