The effect of attitude and religiosity on tax compliant intention moderated by the utilization of e-Filing

Kadarisman Hidayat (), Mekar Satria Utama (), Umar Nimran () and Arik Prasetya ()
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Kadarisman Hidayat: University of Brawijaya
Mekar Satria Utama: University of Brawijaya
Umar Nimran: University of Brawijaya
Arik Prasetya: University of Brawijaya

Journal of Financial Services Marketing, 2023, vol. 28, issue 4, No 7, 712-723

Abstract: Abstract This research examined the effect of religiosity and attitude on tax compliant intention, moderated by The utilization of e-Filing. This research was analytical research with a quantitative approach. Data analysis used the measurement model Structural Equation Model (SEM) with the WarpPLS approach because the model used moderating variables where the WarpPLS approach is very well used in a model like this. The analysis tools use WarpPLS 6.0 Software. Large taxpayers are generally in the form of agencies and individuals, so the population of this study was 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 attitude (X2) significantly influence tax compliant intention (Y1). The utilization of e-Filing showed a significant moderating effect on the research model. The novelties that can be found in this study include the development of the Theory of Planned Behavior from the basic theory proposed by Ajzen (1991) by involving other variables that affect taxpayer compliance behavior, namely the religiosity of taxpayers. The development of concepts or models of Theory of Planned Behavior (TPB) in tax involves the variables of religiosity, attitude, tax compliant intention, and the utilization of the e-Filing system. In addition, it involves the utilization of the e-Filing variable as a moderating variable.

Keywords: Religiosity; The utilization of e-Filing; Tax compliant intention; Moderating variable (search for similar items in EconPapers)
JEL-codes: G32 H23 Z12 (search for similar items in EconPapers)
Date: 2023
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DOI: 10.1057/s41264-022-00171-y

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