Jurnal Sistem Informasi, Akuntansi dan Manajemen
Vol. 5 No. 2 (2025): SINTAMA: Jurnal Sistem Informasi, Akuntansi, dan Manajemen (Mei)

The Influence of Religiosity, Taxpayer Environment and Gender Against Individual Taxpayer Compliance

Adisty, Putri (Unknown)
Syahdan, Saifhul Anuar (Unknown)
Ruwanti, Gemi (Unknown)
Boedi, Soelistijono (Unknown)

Article Info

Publish Date
31 May 2025

Abstract

This study aims to obtain empirical evidence of the influence of religiosity, environment and gender on taxpayer compliance, as well as test whether there are differences in gender on taxpayer compliance. The population of this study is MAN Teachers in Banjarmasin City. The sampling technique uses saturated sampling. The number of samples obtained was 66 respondents. The data analysis technique used is multiple linear regression. The results showed that religiosity had a positive effect on taxpayer compliance, while environment and gender did not affect taxpayer compliance. The results of this study also prove that there is no difference between the compliance of male and female taxpayers

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Journal Info
Jurnal Sistem Informasi, Akuntansi dan Manajemen
Website

Abbrev

sintamai

Publisher

Asosiasi Dosen Akuntansi Indonesia

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Description

The research studies contained in Jurnal Sistem Informasi, Akuntansi dan Manajemen (SINTAMA) are the areas of Financial Accounting and Capital Market (AKPM), Management Accounting and Behavior, Information Systems, Auditing, and Professional Ethics, Taxation (PPJK), Syariah Accounting (AKSR), ...