Corruption Perception and Religiosity: Examining Their Effects on Tax Evasion

Rosalita Rachma` Agusti (Department of Business Administration, Faculty of Administrative Science, Universitas Brawijaya, Indonesia)
Mutia Rahma Putri (Department of Business Administration, Faculty of Administrative Science, Universitas Brawijaya, Indonesia)

JIA (Jurnal Ilmiah Akuntansi)
Vol 11 No 1 (2026): [In Progress]

This study examines how perceptions of tax corruption influence tax evasion among individual taxpayers in Tangerang, Indonesia, with religiosity positioned as a moderating variable. Unlike prior studies that treat religiosity as a direct determinant of compliance, this study repositions it as a conditional moderator, a theoretical configuration that remains underexplored in developing country contexts. Integrating Social Contract Theory and Social Control Theory into a unified framework, survey data from 404 taxpayers were analyzed using PLS-SEM. Results confirm a significant positive effect of corruption perception on tax evasion, while religiosity does not significantly moderate this relationship. These findings suggest that institutional integrity plays a more decisive role than religious or moral appeals in shaping compliance, underscoring the need for systemic anti-corruption efforts alongside values-based campaigns.