THE INFLUENCE OF TAX KNOWLEDGE AND RELIGIOSITY TOWARD TAX COMPLIANCE OF INDIVIDUAL TAXPAYERS IN JAKARTA

Abstract

Mistakes in reporting and filling Tax Return are examples of lack on Tax Knowledge that might influence Taxpayer in paying tax. This study also tried to investigate whether religiosity could influence Taxpayer as good citizen to obey\ or comply tax. Therefore, the factors such as Tax Knowledge and Religiosity that might influence Taxpayer Compliance were investigated. This research used Individual Taxpayer in Jakarta. The used samples were 102. This research is mixed study research with questionnaire and interviews. Validity and reliability test was done before data collection. This research also used includes classic assumption test and hypotheses test. The results showed Tax Knowledge (X1) has a significant effect toward Tax Compliance (Y). This can be seen through the positive regression coefficient value which is 0,605, and the value of t calculation (3.367) was greater than t table (1.987) on significant 0,000 < 0,05. For Religion (X2), it also has a significant effect toward Tax Compliance (Y). This can be seen through positive regression coefficient value which is 0,364, and the value of t calculation (3.275) was greater than t table (1.987) on significant 0.001 < 0.05. The limitations of this research were deficient samples, some unavailable data, limit access and time. For future researchers could investigates other variables that could influence Tax Compliance, could compare samples with different ages in their response with Tax Compliance, and others.