THE EFFECT OF SIMPLIFICATIONS ON TAX COMPLIANCE AND RELIGIOSITY AS MODERATING VARIABLE

ZUHDI, MUHAMMAD and Tertiarto, Wahyudi and Hidayat, Muhammad (2021) THE EFFECT OF SIMPLIFICATIONS ON TAX COMPLIANCE AND RELIGIOSITY AS MODERATING VARIABLE. Undergraduate thesis, Sriwijaya University.

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Abstract

Tax compliance is one of the reasons that affect the amount of state revenue sourced from taxes. Tax simplification is an important thing that can improve taxpayer compliance behavior in carrying out their tax obligations. religious level can also affect the effect of tax simplification on tax compliance. The primary objective of this study was to investigate the effect of tax simplification and religiosity on compliance behavior. This study was conducted in Palembang, South Sumatera. Survey questionnaires were sent to 107 taxpayers that is the owner or manager of angkringan and caffe and only 75 responded. Consistent with previous research, this study shows that the effect of religious belief on obedience behavior is positive and significant. Religious beliefs moderate the relationship between tax simplification and compliant behavior. This study also has practical implications, as the empirical results provide information on compliance behavior to help governments develop strategies to increase voluntary compliance.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Tax Compliance, Religiosity, Taxation, Tax Simplification.
Subjects:	H Social Sciences > HJ Public Finance > HJ4629-4830 Income tax
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Muhammad Zuhdi
Date Deposited:	24 Jan 2022 05:55
Last Modified:	24 Jan 2022 05:55
URI:	http://repository.unsri.ac.id/id/eprint/62411

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