THE INFLUENCE OF RELIGIOSITY TOWARDS TAX COMPLIANCE IN MICRO SMALL MEDIUM ENTERPRISE BEKASI

Abstract

The purpose of this research is to prove that religiosity as one of psychological aspect that gives a positive influence toward tax compliance. The religiosity was measured with four dimensions which are cognitive, cultic, creedal, and devotional. Tax compliance was measured with three dimensions which are calculate, reporting, and pay. Both of religiosity and tax compliance also used an interval scale to measure the dimensions. This research methodology that used is quantitative analysis with primary data. The research was conducted in Micro Small Medium Enterprise (MSME) in Bekasi with the population 222.815 MSME that registered as taxpayer. The research was used Slovin formula that concluded that the sample of this research was 100 MSME. The data questionnaire was divided into three sections. The data was analyzed using Simple Linear Regression to test the influences and hypothesis. The result was found that there is one outlier from the sample so the samples in this research are became 99 samples. The result showed those religiosities are positively significant affect tax compliance. The R-square in this study is 0,125 or 12,5%, which means the variation of independent variables observed in this study.