The Role of Religiosity and Patriotism in Increasing Taxpayer Compliance

Ietje Nazaruddin

Abstract


The purpose of this study is to examine the direct effect of religiosity on taxpayer compliance. In addition, this study also examines the indirect effect of religiosity on taxpayer compliance by using the mediation variables of taxpayer patriotism. Collecting data using the survey method able to collect as much data as 78 that can be used for analysis. Testing the validity, reliability of instruments and classical assumptions is done before testing the hypothesis. Simple and multiple regression are used to test the relationship between variables. The indirect effect was tested using Hayes's bootstrapping method. The results showed that the level of religiosity had a positive effect on patriotism and taxpayer compliance. High patriotism will increase taxpayer compliance. The results also provide empirical evidence that there is an indirect influence of religiosity on taxpayer compliance through mediation of patriotism.


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