Harnovinsah, HarnovinsahKansil, Nindy ElfaniaNugroho, LuckyPutra, Yananto Mihadi2024-05-162024-05-162023https://hdl.handle.net/11467/7259This 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.eninfo:eu-repo/semantics/openAccessTax Knowledge, Tax Penalties, Taxpayer Compliance, ReligiosityArticle91120