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Pengaruh moderasi religusitas terhadap sosialisasi dan pengetahuan perpajakan terhadap kepatuhan pajak di jabodetabek

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Objectives: Analyzing the impact of tax socialization and knowledge on taxpayer
compliance in Greater Jakarta, and the moderating role of religiosity in this
influence.
Methods: This study employs Moderated Regression Analysis (MRA) to examine
the influence of the moderating variable on the relationship between the
independent and dependent variables, using SPSS (Statistical Package for the
Social Science) software.
Results/findings: tax socialization and tax knowledge have a significant impact on
improving taxpayer compliance. Effective socialization raises awareness, while in
depth tax knowledge helps taxpayers understand their responsibilities.
Additionally, religiosity strengthens this relationship, as strong ethical and social
responsibility values play a crucial role in encouraging tax compliance.

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Availability

Detail Information

Series Title

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Call Number

REF 336.2 HED p

Publisher

Bogor : IAI Tazia., 2024

Collation

AS

Language

Indonesia

ISBN/ISSN

NIM2010102043

Classification

336.2

Content Type

text

Media Type

-

Carrier Type

-

Edition

-

Subject(s)

Tax Knowledge
Tax Compliance
Tax Socialization

Specific Detail Info

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Statement of Responsibility

Muhammad Hanif Hediyanto

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