IDEAS home Printed from https://ideas.repec.org/a/pal/jofsma/v28y2023i4d10.1057_s41264-022-00171-y.html
   My bibliography  Save this article

The effect of attitude and religiosity on tax compliant intention moderated by the utilization of e-Filing

Author

Listed:
  • Kadarisman Hidayat

    (University of Brawijaya)

  • Mekar Satria Utama

    (University of Brawijaya)

  • Umar Nimran

    (University of Brawijaya)

  • Arik Prasetya

    (University of Brawijaya)

Abstract

This research examined the effect of religiosity and attitude on tax compliant intention, moderated by The utilization of e-Filing. This research was analytical research with a quantitative approach. Data analysis used the measurement model Structural Equation Model (SEM) with the WarpPLS approach because the model used moderating variables where the WarpPLS approach is very well used in a model like this. The analysis tools use WarpPLS 6.0 Software. Large taxpayers are generally in the form of agencies and individuals, so the population of this study was companies that are in the Directorate General of Taxation of Large Taxpayers Jakarta, Large Tax Service Offices 1 and 2, totaling 529 companies. Religiosity (X1) and attitude (X2) significantly influence tax compliant intention (Y1). The utilization of e-Filing showed a significant moderating effect on the research model. The novelties that can be found in this study include the development of the Theory of Planned Behavior from the basic theory proposed by Ajzen (1991) by involving other variables that affect taxpayer compliance behavior, namely the religiosity of taxpayers. The development of concepts or models of Theory of Planned Behavior (TPB) in tax involves the variables of religiosity, attitude, tax compliant intention, and the utilization of the e-Filing system. In addition, it involves the utilization of the e-Filing variable as a moderating variable.

Suggested Citation

  • Kadarisman Hidayat & Mekar Satria Utama & Umar Nimran & Arik Prasetya, 2023. "The effect of attitude and religiosity on tax compliant intention moderated by the utilization of e-Filing," Journal of Financial Services Marketing, Palgrave Macmillan, vol. 28(4), pages 712-723, December.
    • Handle: RePEc:pal:jofsma:v:28:y:2023:i:4:d:10.1057_s41264-022-00171-y
    DOI: 10.1057/s41264-022-00171-y
    as

    Download full text from publisher

    File URL: http://link.springer.com/10.1057/s41264-022-00171-y
    File Function: Abstract
    Download Restriction: Access to the full text of the articles in this series is restricted.
    File URL: https://libkey.io/10.1057/s41264-022-00171-y?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    References listed on IDEAS

    as
    1. William Paul Simmons & Sharon Parsons, 2005. "Beliefs in Conspiracy Theories Among African Americans: A Comparison of Elites and Masses," Social Science Quarterly, Southwestern Social Science Association, vol. 86(3), pages 582-598, September.
    2. Johan Graafland, 2017. "Religiosity, Attitude, and the Demand for Socially Responsible Products," Journal of Business Ethics, Springer, vol. 144(1), pages 121-138, August.
    3. Chong, Zheng Rong & Zhao, Jianzhong & Chan, Jian Hua Rudi & Yin, Zhenyuan & Linga, Praveen, 2018. "Effect of horizontal wellbore on the production behavior from marine hydrate bearing sediment," Applied Energy, Elsevier, vol. 214(C), pages 117-130.
    4. Sadress Night & Juma Bananuka, 2019. "The mediating role of adoption of an electronic tax system in the relationship between attitude towards electronic tax system and tax compliance," Journal of Economics, Finance and Administrative Science, Emerald Group Publishing Limited, vol. 25(49), pages 73-88, April.
    5. Warren Byabashaija & Isaac Katono, 2011. "The Impact Of College Entrepreneurial Education On Entrepreneurial Attitudes And Intention To Start A Business In Uganda," Journal of Developmental Entrepreneurship (JDE), World Scientific Publishing Co. Pte. Ltd., vol. 16(01), pages 127-144.
    6. Nur Cahyonowati, 2011. "Model Moral Dan Kepatuhan Perpajakan: Wajib Pajak Orang Pribadi," Jurnal Akuntansi dan Auditing Indonesia, Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia, vol. 15(2).
    7. Nur Cahyonowati, 2011. "Model Moral Dan Kepatuhan Perpajakan: Wajib Pajak Orang Pribadi," Jurnal Akuntansi dan Auditing Indonesia, Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia, vol. 15(2), pages 161-177, Desember.
    8. Farid Ameur & Mohamed Tkiouat, 2016. "A Contribution of Expected Utility Theory in Taxpayers' Behavior Modeling," International Journal of Economics and Financial Issues, Econjournals, vol. 6(3), pages 1217-1224.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Yin, Zhenyuan & Huang, Li & Linga, Praveen, 2019. "Effect of wellbore design on the production behaviour of methane hydrate-bearing sediments induced by depressurization," Applied Energy, Elsevier, vol. 254(C).
    2. Wu, Zhaoran & Liu, Weiguo & Zheng, Jianan & Li, Yanghui, 2020. "Effect of methane hydrate dissociation and reformation on the permeability of clayey sediments," Applied Energy, Elsevier, vol. 261(C).
    3. Akilimali Ndatabaye Ephrem & Paul Martin Dontsop Nguezet & Ishara Kaciko Charmant & McEdward Murimbika & Bola Amoke Awotide & Abdoulaye Tahirou & Mulindangabo Neema Lydie & Victor Manyong, 2021. "Entrepreneurial Motivation, Psychological Capital, and Business Success of Young Entrepreneurs in the DRC," Sustainability, MDPI, vol. 13(8), pages 1-22, April.
    4. Wang, Bin & Liu, Shuyang & Wang, Pengfei, 2022. "Microwave-assisted high-efficient gas production of depressurization-induced methane hydrate exploitation," Energy, Elsevier, vol. 247(C).
    5. Percy Marquina & Vincent Charles, 2021. "A Bayesian resampling approach to estimate the difference in effect sizes in consumer social responses to CSR initiatives versus corporate abilities," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 28(6), pages 1680-1699, November.
    6. Wei Sun & Guiwang Li & Huating Qin & Shuxia Li & Jianchun Xu, 2023. "Enhanced Gas Production from Class II Gas Hydrate Reservoirs by the Multistage Fractured Horizontal Well," Energies, MDPI, vol. 16(8), pages 1-24, April.
    7. Chong, Zheng Rong & Moh, Jia Wei Regine & Yin, Zhenyuan & Zhao, Jianzhong & Linga, Praveen, 2018. "Effect of vertical wellbore incorporation on energy recovery from aqueous rich hydrate sediments," Applied Energy, Elsevier, vol. 229(C), pages 637-647.
    8. Zheng Li & A. Y. M. Atiquil Islam, 2021. "Entrepreneurial Intention in Higher Vocational Education: An Empirically-Based Model With Implications for the Entrepreneurial Community," SAGE Open, , vol. 11(4), pages 21582440211, November.
    9. Mmakgabo Justice Malebana, 2014. "Entrepreneurial Intentions and Entrepreneurial Motivation of South African Rural University Students," Journal of Economics and Behavioral Studies, AMH International, vol. 6(9), pages 709-726.
    10. Tomasz Rachwał & Sławomir Kurek & Marta Boguś, 2016. "Entrepreneurship Education at Secondary Level in Transition Economies: A Case of Poland," Entrepreneurial Business and Economics Review, Centre for Strategic and International Entrepreneurship at the Cracow University of Economics., vol. 4(1), pages 61-81.
    11. Yanping Gong & Jian Li & Julan Xie & Long Zhang & Qiuyin Lou, 2022. "Will “Green” Parents Have “Green” Children? The Relationship Between Parents’ and Early Adolescents’ Green Consumption Values," Journal of Business Ethics, Springer, vol. 179(2), pages 369-385, August.
    12. Akinboye Abayomi Kazeem & Soaib Asimiran, 2016. "Factors Affecting Entrepreneurial Self-efficacy of Engineering Students," International Journal of Academic Research in Business and Social Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Business and Social Sciences, vol. 6(11), pages 519-534, November.
    13. Jin, Guangrong & Peng, Yingyu & Liu, Lihua & Su, Zheng & Liu, Jie & Li, Tingting & Wu, Daidai, 2022. "Enhancement of gas production from low-permeability hydrate by radially branched horizontal well: Shenhu Area, South China Sea," Energy, Elsevier, vol. 253(C).
    14. Daewoung Choi & Hyunju Shin & Kyoungmi Kim, 2023. "CEO’s Childhood Experience of Natural Disaster and CSR Activities," Journal of Business Ethics, Springer, vol. 188(2), pages 281-306, November.
    15. Sun, Huiru & Chen, Bingbing & Zhao, Guojun & Zhao, Yuechao & Yang, Mingjun & Song, Yongchen, 2020. "The enhancement effect of water-gas two-phase flow on depressurization process: Important for gas hydrate production," Applied Energy, Elsevier, vol. 276(C).
    16. Zoran Rakicevic & Katarina Njegic & Maja Cogoljevic & Jovana Rakicevic, 2023. "Mediated Effect of Entrepreneurial Education on Students’ Intention to Engage in Social Entrepreneurial Projects," Sustainability, MDPI, vol. 15(5), pages 1-16, March.
    17. Chen, Bingbing & Sun, Huiru & Zhou, Hang & Yang, Mingjun & Wang, Dayong, 2019. "Effects of pressure and sea water flow on natural gas hydrate production characteristics in marine sediment," Applied Energy, Elsevier, vol. 238(C), pages 274-283.
    18. Neelam Sheoliha, 2016. "Fascination of Entrepreneurship among Graduate Students of India," Journal of Applied Management and Investments, Department of Business Administration and Corporate Security, International Humanitarian University, vol. 5(3), pages 183-192, August.
    19. Theodoros Kounadeas, 2023. "The Effectiveness of Digital Payments in Tackling Tax Evasion in Greece," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), vol. 0(2), pages 3-21.
    20. Yeng Keat & Nasiru, 2015. "Perceived Effective Entrepreneurship Education and Entrepreneurial Intention: The Role of the Perception of University Support and Perceived Creativity Disposition," Journal of Education and Vocational Research, AMH International, vol. 6(2), pages 70-79.

    More about this item

    Keywords

    Religiosity; The utilization of e-Filing; Tax compliant intention; Moderating variable;
    All these keywords.

    JEL classification:

    • G32 - Financial Economics - - Corporate Finance and Governance - - - Financing Policy; Financial Risk and Risk Management; Capital and Ownership Structure; Value of Firms; Goodwill
    • H23 - Public Economics - - Taxation, Subsidies, and Revenue - - - Externalities; Redistributive Effects; Environmental Taxes and Subsidies
    • Z12 - Other Special Topics - - Cultural Economics - - - Religion

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:pal:jofsma:v:28:y:2023:i:4:d:10.1057_s41264-022-00171-y. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Sonal Shukla or Springer Nature Abstracting and Indexing (email available below). General contact details of provider: http://www.palgrave.com .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.