THE EFFECT OF TAX SIMPLIFICATION ON TAXPAYERS’ COMPLIANCE BEHAVIOR: RELIGIOSITY AS MODERATING VARIABLE
Sekolah Tinggi Ilmu Ekonomi Malangkucecwara
Jl. Terusan Candi Kalasan No.1 Malang, 65125, Indonesia.
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Tax compliance was an important issue for nations around the world as governments searched for revenue to meet public needs. The importance of tax simplification had long been known as a determinant of compliance behavior and it became an important issue in taxation research. The primary objective of this study was to investigate the effect of tax simplification and religiosity on compliance behavior. This study was conducted in Malang, East Java. Survey questionnaires were sent to 200 taxpayers and only 122 responded. Consistent with the prior research, this study suggested that the effect of religiosity on compliance behavior was positive and significant. Religiosity acted as moderating role on the relationship between tax simplification and compliance behavior. This study was contributed to the compliance literature. The present study also provided practical significance because the empirical result provided information about compliance behavior to help government to develop strategies toward increasing voluntary compliance.
Keywords: compliance behavior, religiosity, taxation, tax simplification