The Influence of Tax Rates, Tax Payment Mechanisms, Tax Knowledge, Service Quality, And Taxpayer Awareness of Taxpayer Compliance with Religiosity as Intervening Variables
Journal Title: International Journal of Multidisciplinary Research and Analysis - Year 2022, Vol 5, Issue 04
Abstract
Taxes is one of the state revenue sources. MSMEs have a large share of state revenue because they pay taxes in the form of obedience to the government. Compliance in paying taxes can be affected by tax rates, payment mechanisms, tax knowledge, service quality, taxpayer awareness, and religiosity. The sample in this study was 112 MSMEs in Banyumas Regency taken with convenience sampling techniques. The hypothesis is tested using linear regression tests and intervening regression tests. The results of this study concluded that tax rates, tax payment mechanisms, and service quality partially did not affect taxpayer compliance. Taxpayer awareness partially affects taxpayer compliance. Tax knowledge through religiosity influences taxpayer compliance, indirectly.
Authors and Affiliations
Siti Ma'sumah , A. Luthfi Hamidi,
Keywords
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- EP ID EP706286
- DOI 10.47191/ijmra/v5-i4-17
- Views 100
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