Abstract:
The aims of this study is to examine the direct effect of religiosity on taxpayer
compliance level. Besides, this study also examines the indirect effect of religiosity
on taxpayer compliance using the mediation variables of taxpayer morale. The data
were gathered survey method that was able to collect as much 160 samples that can
be used for analysis. The validity and reliability of instruments test were conducted
before testing the hypothesis. The indirect influence was calculated the value of
VAF (Variance Accounted For) mediating model. The result showed that the level
of religiosity has a positive effect on tax morale and taxpayer compliance. High tax
morale would increase taxpayer compliance. The results also provided empirical
evidence that there was an indirect influence of religiosity on taxpayer compliance
through the mediation of tax morale.
