THE INFLUENCE OF RELIGIOSITY, TAX SOCIALIZATION, AND TAX JUSTICE ON TAX COMPLIANCE WITH INTENTION AS A MODERATION VARIABLE

Ismawati Haribowo, Khomsiyah Khomsiyah, Susi Dwi Mulyani

Abstract


This study examines the influence of tax justice, tax socialization, and religiosity on tax compliance among WPOP MSMEs in Java, with intention as a moderating variable. A quantitative research method using multiple regression analysis. A structured questionnaire was used to gather information from 380 respondents, considering potential biases in subjective responses. The results show that religiosity does not significantly affect tax compliance, while tax socialization and tax justice have positive effects. Intention, as a moderating variable, does not significantly enhance the relationships between religiosity, socialization, and justice with compliance. The study is limited by the use of self-reported data and its focus on WPOP MSMEs in Java, which may affect the generalizability of the results. Future research should explore similar relationships in broader contexts. This study highlights the importance of improving the understanding of tax justice and socialization among WPOP MSMEs, offering practical strategies for enhancing compliance. Findings suggest that compliance is primarily driven by legal obligations rather than religiosity, contributing to discussions on effective tax governance. This study contributes to the literature by exploring the moderating role of intention in the relationship between religiosity, tax socialization, tax justice, and tax compliance, offering both theoretical and practical insights.

Keywords


religiosity; tax socialization; tax justice; tax compliance; intention

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References


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DOI: https://doi.org/10.5102/rbpp.v15i2.10083

ISSN 2179-8338 (impresso) - ISSN 2236-1677 (on-line)

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