Self Assessment System, Pengetahuan, Dan Sanksi Pajak Berpengaruh Terhadap Kepatuhan Pajak Dengan Religiusitas Sebagai Variabel Moderasi

Authors

  • Amelia Febi Utami Universitas Islam Negeri Maulana Malik Ibrahim Malang
  • Sri Andriani Universitas Islam Negeri Maulana Malik Ibrahim Malang

DOI:

https://doi.org/10.32662/gaj.v7i2.3518

Keywords:

Self Assessment system, knowledge, tax sanctions, taxpayer compliance, religiosity

Abstract

This study investigates the impact of several factors on taxpayer compliance, including understanding of the self-assessment system, knowledge of tax regulations, tax sanctions, and religiosity. The aim is to gain insights into what influences taxpayers to comply with tax regulations. The study employs quantitative data collection methods through surveys and questionnaires. Analytical techniques such as descriptive analysis, quality tests, classical assumption tests, and hypothesis testing are used. Results indicate that understanding of the self-assessment system, knowledge, and tax sanctions positively influence taxpayer compliance. Additionally, religiosity moderates the relationship between understanding the self-assessment system, knowledge, and taxpayer compliance, but not for tax sanctions.

Author Biography

Amelia Febi Utami, Universitas Islam Negeri Maulana Malik Ibrahim Malang

Program Studi Akuntansi, Fakultas Ekonomi, Akreditasi Internasional

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Published

2024-10-14

How to Cite

Utami, A. F., & Andriani, S. (2024). Self Assessment System, Pengetahuan, Dan Sanksi Pajak Berpengaruh Terhadap Kepatuhan Pajak Dengan Religiusitas Sebagai Variabel Moderasi. Gorontalo Accounting Journal, 7(2), 295–312. https://doi.org/10.32662/gaj.v7i2.3518

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Volume 7 Nomor 2 October 2024

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