Tax Compliance: Between Intrinsic Religiosity and Extrinsic Religiosity

Journal Title: Journal of Economics, Business, & Accountancy Ventura - Year 2018, Vol 21, Issue 1

Abstract

This study examined the correlation between intention on tax compliance and tax compliance behavior with the moderating variable of religiosity orientation both intrinsic religiosity and extrinsic religiosity. The religiosity orientation in this study used religiosity orientation commitment, which better illustrates the commitment on religiosity orientation in everyday life rather than to the presence of individuals in a place of worship as in previous studies. The population in this study is individual taxpayer in Central Java; the sample is taken using multi-stage sampling technique. By using PLS, this study showed that there was an influence of the intention to comply on tax compliance. External religiosity orientation was proved to strengthen the influence of the intention to comply on tax compliance while intrinsic religiosity orientation was not. Tax authorities can utilize the finding by conducting a collaboration with religious leaders to provide insight for taxpayers that religious considerations should affect business considerations that religious teaching is the most important thing in the daily lives and there should be a balance between religious teaching and physical life.

Authors and Affiliations

Theresia Woro Damayanti

Keywords

Related Articles

The role of female leadership and female entrepreneurship in business in Surabaya

The issue of gender equality has still been a global topic. This implies that male and female should be treated equally. In Indonesia, the realization of gender equality should be pursued by providing wider opportunities...

The effects of auditor reputation, financial condition, and potential intensive economy on artificial auditor rotation

This research empirically re-tests the effects of auditor reputation, client’s financial condition, and potential intensive economy on artificial auditor rotation. The issue of audit quality is still interesting for the...

Measuring Sharia Bank Performance by Syari'ate Value Added Approach: Sharia Enter-prise Implementation in Sharia Banking in Indonesia

This study aims to measure the financial performance of Islamic banking in Indonesia using Shari’ate Value Added Approach. This research also analyzes whether there are significant differences of financial performance of...

Analysis of materialism, fashion clothing, and recreational shopper identity

This study examines the effect of materialism on fashion clothing and recreational shopper identity. This is done by a survey with the total sample of 71 respondents. It consists of 45 respondents male and 26 female; whi...

Increased productivity and technical efficiency of rice farming with the System of Rice Intensification (SRI) method in Purworejo District, Central Java

This study aims to determine whether there is a significant difference in productivity between organic and inorganic rice farming, whether there is a significant difference in technical efficiency between organic nd inor...

Download PDF file
  • EP ID EP466982
  • DOI 10.14414/jebav.v21i1.1061
  • Views 81
  • Downloads 0

How To Cite

Theresia Woro Damayanti (2018). Tax Compliance: Between Intrinsic Religiosity and Extrinsic Religiosity. Journal of Economics, Business, & Accountancy Ventura, 21(1), 41-49. https://www.europub.co.uk/articles/-A-466982