ANTECEDENTS OF RELIGIOSITY AND E-FILING, THE EFFECT ON TAX COMPLIANT BEHAVIOR MEDIATED BY ATTITUDE, BEHAVIOR CONTROL, AND TAX COMPLIANT INTENTION

Abstract

The study's objective is to examine the antecedents of attitudes, subjective norms, and behavior control, as well as their impact on tax-compliant intents and conduct. Primary data were acquired via a questionnaire. SEM is used to analyze data. The population for this study is the 529 companies registered with the directorate general of taxation of large taxpayers (Badan) in Jakarta and the KPP big taxpayers one and two. Religion (X1) and electronic filing (X2) both have a beneficial effect on attitude (Y1) and behavior control (Y2). Additionally, both attitude (Y1) and behavior control (Y2) had a considerable favorable effect on tax compliance intention (Y3). Finally, the tax-compliance purpose (Y3) positively impacts tax-compliance behavior (Y4).

Originality: As mediating variables in this study, we look at attitude, behavior control, and tax compliance intention.