Abstract:
This research examines the influence of religiosity on tax compliance and whether tax
knowledge moderates the relationship between religiosity and tax compliance. This research
used a quantitative approach. Purposive sampling was used as the sample collection method.
The questionnaires were distributed electronically to 124 taxpayers domiciled in Karawang. The
statistical analysis used in this research is structural equation modeling. The results show that
religiosity has a significant positive effect on tax compliance. Furthermore, it moderated the
role of tax knowledge on the relationship between religiosity and tax compliance. Therefore,
the tax knowledge variable can strengthen the relationship between religiosity and tax
compliance. The result highlighted the importance of conducting tax socialization which in turn
imposes on tax knowledge. If the taxpayer has a good understanding of the tax rules and
procedures, it will encourage compliance.
