Analysis of the impact of tax knowledge and penalties on the compliance level of taxpayers with religion as a moderator

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dc.contributor.authorHarnovinsah, Harnovinsah
dc.contributor.authorKansil, Nindy Elfania
dc.contributor.authorNugroho, Lucky
dc.contributor.authorPutra, Yananto Mihadi
dc.date.accessioned2024-05-16T07:56:21Z
dc.date.available2024-05-16T07:56:21Z
dc.date.issued2023en_US
dc.departmentİstanbul Ticaret Üniversitesien_US
dc.description.abstractThis study aims to analyze the effect of tax knowledge and tax sanctions on taxpayer compliance with religiosity as a moderating variable. The study population includes all individual taxpayers who do independent work and own businesses in DKI Jakarta, with 113 samples. The research method uses multiple regression analysis with primary data sources. Moreover, the research design used causal and quantitative. This research showed that the tax knowledge variable had a positive effect on tax compliance, the tax sanction variable had a positive effect on tax compliance, and Religiosity as a moderating variable proved to strengthen or weaken the influence between variables so that religiosity was a moderating variable. This research aims to provide information to the government and policymakers about taxes so that what should consider religious aspects to increase public awareness of paying taxes. The originality of this research is to include religious variables in the study of awareness of paying taxes.en_US
dc.identifier.endpage20en_US
dc.identifier.issue1en_US
dc.identifier.startpage1en_US
dc.identifier.urihttps://hdl.handle.net/11467/7259
dc.identifier.volume9en_US
dc.language.isoenen_US
dc.publisherIstanbul Commerce Universityen_US
dc.relation.ispartofInternational Journal of Commerce and Financeen_US
dc.relation.publicationcategoryMakale - Uluslararası Hakemli Dergi - Başka Kurum Yazarıen_US
dc.rightsinfo:eu-repo/semantics/openAccessen_US
dc.subjectTax Knowledge, Tax Penalties, Taxpayer Compliance, Religiosityen_US
dc.titleAnalysis of the impact of tax knowledge and penalties on the compliance level of taxpayers with religion as a moderatoren_US
dc.typeArticleen_US

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