The Moderating Role of E-Filing in the Relationship between Religiosity, Perceived Risk, and Attitude on Tax Compliance Intentions
Keywords:
Religiosity, Perceived Risk, Attitude, Tax Compliance Intention, E-fillingAbstract
One of the largest MSMEs in the Central Java II region is Surakarta City. Therefore, tax revenue has increased from year to year. The focus of this research is on moderating the role of e-filling in the relationship between Religiosity, Perceived Risk, and Attitude on tax compliance intentions. This research model uses multiple linear regression analysis. The population in this study are MSMEs located in the Central Java II region. In this study, it includes 91 small and medium-sized enterprises (MSME) located in the Central Java II region under the Directorate General of Taxes. PR and ATD significantly influence TCI, while RL has a negative relationship with TCI. The presence of EFIL was not able to significantly strengthen or weaken the influence of RL, PR, and ATD on TCI. EFIL didn’t function as an effective moderating variable in the model
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