Abstract
Guilt Cognitions, Religiosity and Taxpayer Voluntary Disclosure
Highlights
The level of intent did not report taxable income worldwide are increasingly high that it requires significant costs to disclose (Dunn et al, 2016)
Based on the background above, this study examines whether guilt has an influence on the voluntary compliance of taxpayers that is moderated by intrinsic religiosity?
The amount of guilt that a person will experience after being exposed to a negative event is considered a function of attendance and the magnitude of the combination of the five factors hypothesized to be the main component or determinant of error. These factors are distress, responsibility for a decision, justification for a decision, predictable consequences arising from a decision, and personal values
Summary
The level of intent did not report taxable income worldwide are increasingly high that it requires significant costs to disclose (Dunn et al, 2016) This prompted the government to find out how to increase voluntary taxpayer compliance, including Indonesia. 2010; Maciejovsky et al, 2012), perhaps the tax amnesty program would be more effective if the authorities considered factors other than economic factors, as individual factors (Tarmidi, 2019) as stated by Dunn et al (2016) namely the guilt factor. Z (2017) states that only intrinsic religiosity has a significant influence on ethical decision making. This is due to the control of individual behavior when they have to make one ethical decision, such as reporting taxes (Tarmidi and Nurlita, 2018). Based on the background above, this study examines whether guilt has an influence on the voluntary compliance of taxpayers that is moderated by intrinsic religiosity?
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