Universitas Bhayangkara Jakarta Raya

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nurbaiti, beti (2023) Influence of Tax Awareness and Knowledge Against the Compliance of Personal Tax Reporting with Religiosity as an Intervening Variable at the Auliya Insan Utama Foundation. JOURNAL OF ACCOUNTING AND BUSINESS MANAGEMENT (JABM), 30 (1). pp. 112-123. ISSN ISSN: 0216423X (print), ISSN: 2622-2667 (online), 1

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Abstract

This research was conducted with the aim to determine the direct effect between tax knowledge and tax awareness on tax compliance, and to determine the indirect effect of tax knowledge and tax awareness on tax compliance through intervening variable religiosity. The population in this study were all employees at the Auliya Insan Utama foundation with a saturated sampling method of 94 employees. In this study, the authors used the structural equation modeling (SEM) quantitative method with the help of Lisrel 8.8 software. The test results show there is a positive relationship between tax awareness and tax knowledge on tax compliance, where the value of t- value > 1.96. The test results also show that there is no indirect effect between tax awareness on tax compliance through intervening variable religiosity, as well as no indirect effect between tax knowledge on tax compliance through intervening variable religiosity. Keywords: tax knowledge, tax awareness, tax compliance, religiosity

Item Type:	Article
Subjects:	Manajemen
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	Beti Nurbaiti
Date Deposited:	28 Jul 2023 11:30
Last Modified:	28 Jul 2023 11:30
URI:	http://repository.ubharajaya.ac.id/id/eprint/23090

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