Jurnal Ilmiah Edunomika (JIE)
Vol. 8 No. 3 (2024): EDUNOMIKA

Pengaruh Pengetahuan, Kepercayaan dan Religiusitas Terhadap Kepatuhan Orang Pribadi Membayar Pajak dengan Membayar Zakat Sebagai Variabel Moderasi Di KPP Pratama Cimahi

Binekas, Bani (Unknown)
Rahmah, Nunung Aini (Unknown)
Krismawati, Ratih Ginanjar (Unknown)



Article Info

Publish Date
08 Aug 2024

Abstract

This study aims to examine and analyze whether Knowledge, Trust, and Religiosity influence Individual Tax Compliance with Zakat Payment as a Moderating Variable. A case study was conducted on Individual Taxpayers registered at the KPP Pratama Cimahi Tax Office. A total of 400 respondents were sampled. This study uses validity and reliability tests, as well as statistical tests with a multiple regression analysis approach and Moderate Regression Analysis (MRA). The research results show that (1) Knowledge is in the very good category with a score percentage of 91%. (2) Trust is in the very good category with a score percentage of 89%. (3) Religiosity is in the very good category with a score percentage of 91%. (4) Knowledge has a positive and significant effect on individual tax compliance; Trust has a positive and significant effect on individual tax compliance; Religiosity has a positive and significant effect on individual tax compliance; Knowledge, Trust, and Religiosity simultaneously have a positive and significant effect on individual tax compliance. (5) Knowledge, Trust, and Religiosity with Zakat Payment as a Moderating Variable simultaneously have a significant effect on individual tax compliance.

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Journal Info

Abbrev

jie

Publisher

Subject

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

Description

Jurnal Ilmiah EDUNOMIKA dengan ISSN 2598-1153, diterbitkan 2 (dua) kali setahun (Pebruari dan Agustus) oleh LPPM STIE AAS Surakarta bekerjasama dengan Pusat Kajian Pendidikan dan Ekonomi (PUSKAPE), Yayasan Keluarga Muslim Al Azarul Ulum Sukoharjo. Terbit pertama pada bulan Pebruari 2017. Redaksi ...