The Effect of Religiosity and Knowledge Level on Taxpayer Compliance with Awareness of Taxpayers as Intervening Variables (Case Study on Personal Taxpayers at KPP Pratama East Tangerang)

Abstract

The purpose of this study is as follows: 1) Finding empirical evidence regarding the direct effect of religiosity on taxpayer awareness; 2) Finding empirical evidence regarding the direct influence of the level of knowledge on taxpayer awareness; 3) Finding empirical evidence regarding the direct effect of religiosity on taxpayer compliance; 4) Finding empirical evidence regarding the direct influence of the level of knowledge on taxpayer compliance; and 5) Finding empirical evidence regarding the direct influence of taxpayer awareness on tax compliance.

This type of research is causal. The population in this study is an individual taxpayer in East Tangerang KPP. Sample selection with purposive sampling method. Data collection method used is to use a questionnaire distributed to 100 respondents. The analysis used is path analysis and multiple test.

The results showed, 1) Religiosity directly affects the awareness of taxpayers; 2) The level of knowledge directly affects the awareness of taxpayers; 3) Religiosity directly influences taxpayer compliance; 4) The level of knowledge directly affects the compliance of taxpayers; and 5) Awareness of taxpayers directly affects the compliance of taxpayers.

Keywords : Religiosity, Knowledge Level, Taxpayer Awareness, Taxpayer Compliance

DOI: 10.7176/JCSD/52-07

Publication date:October 31^st 2019