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

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

doi:10.3390/ijfs10010008

Mekar Satria Utama, Umar Nimran + Show 2 more

Open Access

https://doi.org/10.3390/ijfs10010008

Copy DOI

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.

Highlights

Predicting individual behavior is known as the Theory of Planned Behavior (TPB), which is an extension of the theory of reasoned action
The results of this study prove that religiosity is a dominant factor in influencing tax compliant intention
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

Summary

Introduction

Predicting individual behavior is known as the Theory of Planned Behavior (TPB), which is an extension of the theory of reasoned action. The concept of intention and behavior, in general, has been studied in Theory of Reasoned Action (TRA), which was first introduced by Fishbein and Ajzen in 1975. In the TRA framework, behavioral intention can largely determine actual behavior. This behavioral intention is an additive function of two variables, namely subjective attitudes and norms. In the TPB model (Ajzen 1991), intention to behave is an intermediate variable in behavior. Individual behavior is generally based on the intention to behave. The intention of using technology services is the awareness of the ability to use the services of customers (Nguyen 2020)

Methods

Results

Conclusion