Tax morale, religiusitas, dan sanksi pajak terhadap tax compliance pada WPOP di organisasi Nahdlatul Wathan

Pihany, Alvina Windy and Andriani, Sri (2022) Tax morale, religiusitas, dan sanksi pajak terhadap tax compliance pada WPOP di organisasi Nahdlatul Wathan. Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS), 3 (4). pp. 702-710. ISSN 2685-869X

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Abstract

The purpose of this study was to determine the effect of Tax Morale, Religiosity, and Tax Sanctions on Tax Compliance of Individual Taxpayers (WPOP). This study uses quantitative methods using primary data sources. The number of samples used in this study was 100 respondents using the multiple regression analysis methods. This research is processed using SPSS software. The results in this study indicate that first (1) tax morality, religiosity, and tax sanctions have a positive and significant effect on taxpayer compliance simultaneously. Second (2) the variables of tax morality, religiosity, and tax sanctions have a positive and significant effect on partial taxpayer compliance. Third (3) the tax morale variable is the most dominant independent variable influencing taxpayer compliance.

Item Type: Journal Article
Keywords: Tax Compliance; Tax Morale; Religiosity; Tax Sanction
Subjects: 14 ECONOMICS > 1402 Applied Economics > 140207 Financial Economics
14 ECONOMICS > 1402 Applied Economics > 140213 Public Economics- Public Choice
14 ECONOMICS > 1402 Applied Economics > 140215 Public Economics- Taxation and Revenue
22 PHILOSOPHY AND RELIGIOUS STUDIES > 2204 Religion and Religious Studies > 220403 Islamic Studies
22 PHILOSOPHY AND RELIGIOUS STUDIES > 2204 Religion and Religious Studies > 220403 Islamic Studies > 22040306 Islamic philoshophy
22 PHILOSOPHY AND RELIGIOUS STUDIES > 2204 Religion and Religious Studies > 220405 Religion and Society
22 PHILOSOPHY AND RELIGIOUS STUDIES > 2299 Other Philosophy and Religious Studies > 229999 Philosophy and Religious Studies not elsewhere classified
Divisions: Faculty of Economics > Department of Accounting
Depositing User: sri andriani
Date Deposited: 13 Jun 2022 20:53

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