IDEAS home Printed from https://ideas.repec.org/a/pal/jofsma/v28y2023i4d10.1057_s41264-022-00171-y.html
   My bibliography  Save this article

The effect of attitude and religiosity on tax compliant intention moderated by the utilization of e-Filing

Author

Listed:
  • Kadarisman Hidayat

    (University of Brawijaya)

  • Mekar Satria Utama

    (University of Brawijaya)

  • Umar Nimran

    (University of Brawijaya)

  • Arik Prasetya

    (University of Brawijaya)

Abstract

This research examined the effect of religiosity and attitude on tax compliant intention, moderated by The utilization of e-Filing. This research was analytical research with a quantitative approach. Data analysis used the measurement model Structural Equation Model (SEM) with the WarpPLS approach because the model used moderating variables where the WarpPLS approach is very well used in a model like this. The analysis tools use WarpPLS 6.0 Software. Large taxpayers are generally in the form of agencies and individuals, so the population of this study was companies that are in the Directorate General of Taxation of Large Taxpayers Jakarta, Large Tax Service Offices 1 and 2, totaling 529 companies. Religiosity (X1) and attitude (X2) significantly influence tax compliant intention (Y1). The utilization of e-Filing showed a significant moderating effect on the research model. The novelties that can be found in this study include the development of the Theory of Planned Behavior from the basic theory proposed by Ajzen (1991) by involving other variables that affect taxpayer compliance behavior, namely the religiosity of taxpayers. The development of concepts or models of Theory of Planned Behavior (TPB) in tax involves the variables of religiosity, attitude, tax compliant intention, and the utilization of the e-Filing system. In addition, it involves the utilization of the e-Filing variable as a moderating variable.

Suggested Citation

  • Kadarisman Hidayat & Mekar Satria Utama & Umar Nimran & Arik Prasetya, 2023. "The effect of attitude and religiosity on tax compliant intention moderated by the utilization of e-Filing," Journal of Financial Services Marketing, Palgrave Macmillan, vol. 28(4), pages 712-723, December.
    • Handle: RePEc:pal:jofsma:v:28:y:2023:i:4:d:10.1057_s41264-022-00171-y
    DOI: 10.1057/s41264-022-00171-y
    as

    Download full text from publisher

    File URL: http://link.springer.com/10.1057/s41264-022-00171-y
    File Function: Abstract
    Download Restriction: Access to the full text of the articles in this series is restricted.
    File URL: https://libkey.io/10.1057/s41264-022-00171-y?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    References listed on IDEAS

    as
    1. William Paul Simmons & Sharon Parsons, 2005. "Beliefs in Conspiracy Theories Among African Americans: A Comparison of Elites and Masses," Social Science Quarterly, Southwestern Social Science Association, vol. 86(3), pages 582-598, September.
    2. Johan Graafland, 2017. "Religiosity, Attitude, and the Demand for Socially Responsible Products," Journal of Business Ethics, Springer, vol. 144(1), pages 121-138, August.
    3. Farid Ameur & Mohamed Tkiouat, 2016. "A Contribution of Expected Utility Theory in Taxpayers' Behavior Modeling," International Journal of Economics and Financial Issues, Econjournals, vol. 6(3), pages 1217-1224.
    4. Nur Cahyonowati, 2011. "Model Moral Dan Kepatuhan Perpajakan: Wajib Pajak Orang Pribadi," Jurnal Akuntansi dan Auditing Indonesia, Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia, vol. 15(2).
    5. Chong, Zheng Rong & Zhao, Jianzhong & Chan, Jian Hua Rudi & Yin, Zhenyuan & Linga, Praveen, 2018. "Effect of horizontal wellbore on the production behavior from marine hydrate bearing sediment," Applied Energy, Elsevier, vol. 214(C), pages 117-130.
    6. Sadress Night & Juma Bananuka, 2019. "The mediating role of adoption of an electronic tax system in the relationship between attitude towards electronic tax system and tax compliance," Journal of Economics, Finance and Administrative Science, Emerald Group Publishing Limited, vol. 25(49), pages 73-88, April.
    7. Warren Byabashaija & Isaac Katono, 2011. "The Impact Of College Entrepreneurial Education On Entrepreneurial Attitudes And Intention To Start A Business In Uganda," Journal of Developmental Entrepreneurship (JDE), World Scientific Publishing Co. Pte. Ltd., vol. 16(01), pages 127-144.
    8. repec:uii:jaaife:v:15:y:2011:i:2:p:161-177 is not listed on IDEAS
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Wu, Zhaoran & Liu, Weiguo & Zheng, Jianan & Li, Yanghui, 2020. "Effect of methane hydrate dissociation and reformation on the permeability of clayey sediments," Applied Energy, Elsevier, vol. 261(C).
    2. Percy Marquina & Vincent Charles, 2021. "A Bayesian resampling approach to estimate the difference in effect sizes in consumer social responses to CSR initiatives versus corporate abilities," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 28(6), pages 1680-1699, November.
    3. Yanping Gong & Jian Li & Julan Xie & Long Zhang & Qiuyin Lou, 2022. "Will “Green” Parents Have “Green” Children? The Relationship Between Parents’ and Early Adolescents’ Green Consumption Values," Journal of Business Ethics, Springer, vol. 179(2), pages 369-385, August.
    4. Akinboye Abayomi Kazeem & Soaib Asimiran, 2016. "Factors Affecting Entrepreneurial Self-efficacy of Engineering Students," International Journal of Academic Research in Business and Social Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Business and Social Sciences, vol. 6(11), pages 519-534, November.
    5. Jin, Guangrong & Peng, Yingyu & Liu, Lihua & Su, Zheng & Liu, Jie & Li, Tingting & Wu, Daidai, 2022. "Enhancement of gas production from low-permeability hydrate by radially branched horizontal well: Shenhu Area, South China Sea," Energy, Elsevier, vol. 253(C).
    6. Daewoung Choi & Hyunju Shin & Kyoungmi Kim, 2023. "CEO’s Childhood Experience of Natural Disaster and CSR Activities," Journal of Business Ethics, Springer, vol. 188(2), pages 281-306, November.
    7. Zoran Rakicevic & Katarina Njegic & Maja Cogoljevic & Jovana Rakicevic, 2023. "Mediated Effect of Entrepreneurial Education on Students’ Intention to Engage in Social Entrepreneurial Projects," Sustainability, MDPI, vol. 15(5), pages 1-16, March.
    8. Chen, Bingbing & Sun, Huiru & Zhou, Hang & Yang, Mingjun & Wang, Dayong, 2019. "Effects of pressure and sea water flow on natural gas hydrate production characteristics in marine sediment," Applied Energy, Elsevier, vol. 238(C), pages 274-283.
    9. Theodoros Kounadeas, 2023. "The Effectiveness of Digital Payments in Tackling Tax Evasion in Greece," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), vol. 0(2), pages 3-21.
    10. Kirchmaier, Isadora & Prüfer, Jens & Trautmann, Stefan T., 2018. "Religion, moral attitudes and economic behavior," Journal of Economic Behavior & Organization, Elsevier, vol. 148(C), pages 282-300.
    11. Aurora A. C. Teixeira & Rosa Portela Forte, 2017. "Prior education and entrepreneurial intentions: the differential impact of a wide range of fields of study," Review of Managerial Science, Springer, vol. 11(2), pages 353-394, March.
    12. Kuen-Hung Tsai & Hui-Chen Chang & Chen-Yi Peng, 2016. "Extending the link between entrepreneurial self-efficacy and intention: a moderated mediation model," International Entrepreneurship and Management Journal, Springer, vol. 12(2), pages 445-463, June.
    13. Camelia-Cristina DRAGOMIR & Alexandra ZAMFIRACHE & Tiberiu FORIS, 2024. "Experience Of Student Entrepreneurs In The Implementation Of Businesses Financed With Non-Reimbursable Funds," Studies in Business and Economics, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, vol. 19(3), pages 87-103, December.
    14. Wintschnig, Bea Alexandra, 2021. "The Attitude-Behavior Gap – Drivers and Barriers of Sustainable Consumption," Junior Management Science (JUMS), Junior Management Science e. V., vol. 6(2), pages 324-346.
    15. Marcus Dejardin & Brigitte Hoogendoorn & Frank Janssen & Cornelius A. Rietveld & Elco Burg, 2024. "Coupling engagement with analytical rigor: advancing research on religion and entrepreneurship using a mechanism-based approach," Small Business Economics, Springer, vol. 62(4), pages 1273-1284, April.
    16. Liao, Youqiang & Zheng, Junjie & Wang, Zhiyuan & Sun, Baojiang & Sun, Xiaohui & Linga, Praveen, 2022. "Modeling and characterizing the thermal and kinetic behavior of methane hydrate dissociation in sandy porous media," Applied Energy, Elsevier, vol. 312(C).
    17. Samuel Stroope & Rhiannon A. Kroeger & Courtney E. Williams & Joseph O. Baker, 2021. "Sociodemographic correlates of vaccine hesitancy in the United States and the mediating role of beliefs about governmental conspiracies," Social Science Quarterly, Southwestern Social Science Association, vol. 102(6), pages 2472-2481, November.
    18. Chan, Christopher & Ananthram, Subramaniam & Thaker, Keyur & Liu, Yi, 2022. "Do religiosity and ethical principles influence ethical decision-making in a multi-faith context? Evidence from India," Journal of Business Research, Elsevier, vol. 149(C), pages 772-785.
    19. Srinath Jagannathan & Anupam Bawa & Rajnish Rai, 2020. "Narrative Worlds of Frugal Consumers: Unmasking Romanticized Spirituality to Reveal Responsibilization and De-politicization," Journal of Business Ethics, Springer, vol. 161(1), pages 149-168, January.
    20. Anabel Orellano & Carmen Valor & Emilio Chuvieco, 2020. "The Influence of Religion on Sustainable Consumption: A Systematic Review and Future Research Agenda," Sustainability, MDPI, vol. 12(19), pages 1-21, September.

    More about this item

    Keywords

    Religiosity; The utilization of e-Filing; Tax compliant intention; Moderating variable;
    All these keywords.

    JEL classification:

    • G32 - Financial Economics - - Corporate Finance and Governance - - - Financing Policy; Financial Risk and Risk Management; Capital and Ownership Structure; Value of Firms; Goodwill
    • H23 - Public Economics - - Taxation, Subsidies, and Revenue - - - Externalities; Redistributive Effects; Environmental Taxes and Subsidies
    • Z12 - Other Special Topics - - Cultural Economics - - - Religion

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:pal:jofsma:v:28:y:2023:i:4:d:10.1057_s41264-022-00171-y. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Sonal Shukla or Springer Nature Abstracting and Indexing (email available below). General contact details of provider: http://www.palgrave.com .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.