Muslichah_1911598108

THE EFFECT OF TAX SIMPLIFICATION ON TAXPAYERS’ COMPLIANCE BEHAVIOR: RELIGIOSITY AS MODERATING VARIABLE

 Muslichah

Sekolah Tinggi Ilmu Ekonomi Malangkucecwara

Jl. Terusan Candi Kalasan  No.1 Malang, 65125, Indonesia.

  • Korespondensi dengan Penulis:
  • Muslichah: Telp.+62 341 491 813
  • E-mail: muslichahmachali@yahoo.com

 Abstract

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

1911598108_Musclihah (Full Text)

Leave a Reply

Fill in your details below or click an icon to log in:

WordPress.com Logo

You are commenting using your WordPress.com account. Log Out / Change )

Twitter picture

You are commenting using your Twitter account. Log Out / Change )

Facebook photo

You are commenting using your Facebook account. Log Out / Change )

Google+ photo

You are commenting using your Google+ account. Log Out / Change )

Connecting to %s