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All Journal ACCRUALS (Accounting Research Journal of Sutaatmadja)
Mareska Nurani
President University
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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The Role of Tax Morale as Mediator in The Relationship between Religiosity and Tax Compliance in South Sumatra Mareska Nurani; Imas Nurani Islami
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol 4 No 01 (2020): Accruals Edisi Maret 2020
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (616.309 KB) | DOI: 10.35310/accruals.v4i01.392

Abstract

The aims of this study is to examine the direct effect of religiosity on taxpayer compliance level. Besides, this study also examines the indirect effect of religiosity on taxpayer compliance using the mediation variables of taxpayer morale. The data were gathered survey method that was able to collect as much 160 samples that can be used for analysis. The validity and reliability of instruments test were conducted before testing the hypothesis. The indirect influence was calculated from Variance Accounted For (VAF) mediating model. The result showed that the level of religiosity has a positive effect on tax morale and taxpayer compliance. High tax morale would increase taxpayer compliance. The results also provided empirical evidence that there was an indirect influence of religiosity on taxpayer compliance through the mediation of tax morale.
Co-Authors Imas Nurani Islami