Religiosity and Tax Compliance: Does Tax Knowledge Matter?
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https://doi.org/10.32424/1.sar.2022.7.2.6975
Abstrak
Tujuan dari penelitian ini adalah menguji pengaruh religiusitas terhadap kepatuhan wajib pajak dan menguji peran moderasi pengetahuan pajak terhadap hubungan antara religiusitas dan kepatuhan pajak tersebut. Penelitian ini menggunakan pendekatan kuantitatif dengan purposive sampling sebagai teknik pengambilan sampel. Kuesioner yang dibagikan secara elektonik kepada 124 wajib pajak yang berdomisili di Karawang. Hasil pengujian statistik dengan menggunakan SEM-PLS menunjukkan bahwa religiusitas mempunyai pengaruh positif signifikan terhadap kepatuhan pajak. Selain itu, pengetahuan perpajakan juga memiliki pengaruh positif signifikan, sehingga dapat diartikan bahwa pengetahuan perpajakan tersebut dapat memperkuat hubungan antara religiusitas dengan kepatuhan pajak.
Referensi
Alm, J., & Torgler. (2011). Do Ethics Matter? Tax Compliance and Morality. Journal of Business Ethics, 101(4), 635-651.
ADB. (2020). Achieving the Sustainable Development Goals by Strengthening Domestic. Asian DevelopmentBank.https://www.adb.org/news/speeches/achieving-sdgs strengthening-domestic-resource-mobilization-masatsugu-asakawa
Basri, Y. M. (2015). Pengaruh Dimensi Budaya dan Religiusitas terhadap Kecurangan Pajak. Akuntabilitas, 8(1), 61-77.
Basri, Y. M., & Surya, R. S. (2014). Pengaruh Keadilan, Norma Ekspektasi, Sanksi dan Religiusitas terhadap Niat dan Ketidakpatuhan Pajak. Akuntabilitas, 7(3), 162-176.
Benk, S., Budak, T., Yüzba¸sı, B., & Mohdali, R. (2016). The Impact of Religiosity on Tax Compliance among Turkish Self-Employed Taxpayers. Religions, 7(37), 2-10.
Bobek, D. D., Roberts, R. W., & Sweeney, J. T. (2007). The Social Norms of Tax Compliance: Evidence from Australia, Singapore, and the United States, Journal of Business Ethics, 74(1), 49-64.
Capanna, C., Stratta, P., Collazzoni, A., & Rossi, A. (2013). Constructand Concurrent Validity of the Italian Version of the Brief Multidimensional Measure of Religiousness/Spirituality. Psychology of Religion and Spirituality, 5(4), 316-324.
Carsamer, E., & Abbam, A. (2020). Religion and Tax Compliance among SMEs in Ghana. Journal of Financial Crime.
Enachescu, J., Puklavec, Z., Olsen, J., & Kirchler, E. (2021). Tax Compliance in Not Fundamentally Influenced by Incidental Emotions: An Experiment. Economics of Governance, 22, 345-362.
Eriksen, K., & Fallan, L. (1996). Tax Knowledge and Attitudes towards Taxation; A Report on A Quasi-Experiment. Journal of Economic Psychology, 17(3), 387-402.
Ermawati, N. (2018). Pengaruh Religiusitas, Kesadaran Wajib Pajak dan Pengetahuan Perpajakan terhadap Kepatuhan Wajib Pajak. Jurnal Stie Semarang (Edisi Elektronik), 10(1), 106-122.
Etikan, I., Musa, S. A., & Alkassim , R. S. (2016). Comparison of Convenience Sampling and Purposive Sampling. American Journal of Theoretical and Applied Statistics, 5(1), 1-4.
Faisal, M., & Yulianto, A. (2019). Religiusitas, Norma Subjektif dan Persepsi Pengeluaran Pemerintah dalam Mendukung Kepatuhan Wajib Pajak. Jurnal Kajian Akuntansi, 3(2), 170-183.
Fallan, L. (1999). Gender, Exposure to Tax Knowledge, and Attitudes Towards Taxation: An Experimental Approach. Journal of Business Ethics, 18, 173-184.
Hair Jr, J. F., Sarstedt, M., Hopkins, L., & Kuppelwieser, V. G. (2014). Partial Least Squares Structural Equation Modeling (PLS-SEM) An Emerging Tool in Business Research. European Business Review, 26(2), 106-121.
Hair, J. F., Black, W. C., Babin, B. J., & Anderson, R. E. (2010). Multivariate Data Analysis. Prentice Hall.
Henseler, J., Ringle, C. M., & Sinkovics, R. R. (2009). The Use of Partial Least Squares Path Modeling in International Marketing. Advances in International Marketing, 20, 277-319.
Hermawan, I. (2019). Metodologi Penelitian Pendidikan (Kualitatif, Kuantitatif dan Mixed Method). Hidayatul Quran.
Hidhayana, N., & Suhardianto, N. (2021). Pengaruh CEO Overconfidence terhadap Penghindaran Pajak. Soedirman Accounting Review, 6(!), 50-62.
Iddagoda, Y. A., & Opatha, H. (2017). Religiosity: Towards A Conceptualization and An Operationalization. Sri Lankan Journal of Human Resource Management, 7(1), 59-69.
Ilhamsyah, R. (2016). Pengaruh Pemahaman dan Pengetahuan Wajib Pajak Tentang Peraturan Perpajakan, Kesadaran Wajib Pajak, Kualitas Pelayanan, dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor (Studi SAMSAT Kota Malang). Jurnal Mahasiswa Perpajakan, 8(1).
Jimenez, P., & S.Iyer, G. S. (2016). Tax Compliance in A Social Setting: The Influence of Social Norms, Trust in Government, and Perceived Fairness on Taxpayer Compliance. Advances in Accounting, 34, 17-26.
Johnson, B. R., Jang, S. J., Larson, D. B., & Li, S. D. (2001). Does Adolescent Religious Commitment Matter? A Reexamination of the Effects of Religiosity on Delinquency. Journal of Research in Crime and Delinquency, 38(1), 22-44.
Jotopurnomo, C., & Mangoting, Y. (2013). Pengaruh Kesadaran Wajib Pajak, Kualitas Pelayanan Fiskus, Sanksi Perpajakan, Lingkungan Wajib Pajak Berada terhadap Kepatuhan Wajib Pajak Orang Pribadi di Surabaya. Tax & Accounting Review, 1(1), 49-54.
Kante, M., Chepken, C., & Oboko, R. (2018). Partial Least Square Structural Equation Modelling’ use in Information Systems: An Updated Guideline of Practices in Exploratory Settings. Kabarak Journal of Research & Innovation, 6(1), 49-67.
Kirchler, E., Hoelzl, E., & Wahl, I. (2008). Enforced Versus Voluntary Tax Compliance : The Slippery Slope Framework. Journal of Economic Psychology, 210-225.
Kock, N., & Lynn, G. S. (2012). Lateral Collinearity and Misleading Results in Variance-Based SEM: An Illustration and Recommendations. Journal of the Association for information Systems, 13(7), 546-580.
Kong, Y., & Ye, Z. (2017). Goodness-of-Fit Tests in The Multi-State Markov Model. Reliability Engineering & System Safety, 166, 16-24.
Kurpis, L. V., Beqiri, M. S., & Helgeson , J. G. (2008). The Effects of Commitment to Moral Self-improvement and Religiosity on Ethics of Business Students. Journal of Business Ethics, 80(3), 447-463.
Kwong, K., & Wong, K. (2013). Partial Least Squares Structural Equation Modeling (PLS-SEM) Techniques Using SmartPLS. Marketing Bulletin, 24(1), 1-32.
Lazuardini, E. R., Susyanti, H. J., & Priyono, A. A. (2018). Pengaruh Pemahaman Peraturan Perpajakan, Tarif Pajak Dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak UMKM (Studi Pada Wajib Pajak Orang Pribadi Yang Terdaftar di KPP Pratama Malang Selatan). e – Jurnal Riset Manajemen, 7(1), 25-34.
Marpeka, L., & Mulyani, S. D. (2020). Pengaruh Sanksi Pajak dan Power Distance Terhadap Kepatuhan Pajak dengan Variabel Moderasi Pengetahuan Pajak pada Wajib Pajak Orang Pribadi yang Melakukan Pekerjaan Bebas. Prosiding Seminar Nasional Pakar, 2-10.
Mayasari, W., Zaitul, & Muslim, R. Y. (2015). Pengaruh Ketaatan Beragama Terhadap Moral Pajak. Jurnal Fakultas Ekonomi, 6(1), 1-13.
Mohdali, R., & Pope, J. (2014). The Influence of Religiosity on Taxpayers Compliance Attitudes Empirical Evidence From a Mixed-Methods Study in Malaysia. Accounting Research Journal, 27(1), 71-91.
Oladipupo, A. O., & Obazee, U. (2016). Tax Knowledge, Penalties and Tax Compliance in Small and Medium Scale Enterprises in Nigeria. iBusiness, 8(1), 1-9.
Pratama, A. (2017). Machiavellianism, Perception on Tax Administration, Religiosity and Love of Money Towards Tax Compliance: Exploratory Survey on Individual Taxpayers in Bandung City, Indonesia. International Journal of Economics and Business Research, 14(3-4), 356-370.
Purnamasari, D., & Sudaryo, Y. (2018). The Effect of Knowledge Taxpayer, Moral Taypayer and Tax Sanctions on Taxpayers Compulsory. International Journal of Trade, Economics and Finance, 9(5), 214-219.
Saad, N. (2010). Fairness Perceptions and Compliance Behaviour: The Case of Salaried Taxpayers in Malaysia after Implementation of the Self Assessment System. eJournal of Tax Research, 8(1), 32-63.
Saad, N. (2014). Tax Knowledge, Tax Complexity and Tax Compliance: Taxpayers’ View. Procedia - Social and Behavioral Sciences, 109, 1069-1075.
Song, Y. D., & Yarbrough, T. E. (1978). Tax Ethics and Taxpayer Attitudes: A Survey. Public Administration Review, 38(5), 442-452.
Torgler, B. (2006). The Importance of Faith: Tax Morale and Religiosity. Journal of economic Behavior & organization, 61(1), 81-109.
Utama, A., & Wahyudi, D. (2016). Pengaruh Religiusitas terhadap Perilaku Kepatuhan Wajib Pajak Orang Pribadi di Provinsi DKI Jakarta. Jurnal Lingkar Widyaiswara, 3(2), 1-13.
Wardani, D. K., & Asis, M. R. (2017). Pengaruh Pengetahuan Wajib Pajak, Kesadaran Wajib Pajak, dan Program Samsat Corner Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor. Akuntansi Dewantara, 1(2), 106-116.
Yahaya, M. L., Oyediran, O. S., & Onukuwbe, H. N. (2019). Evaluating Factors Affecting Transaction Costs of Contractors in Public Procurement in Nigeria: PLS-SEM Approach. FUTY Journal of the Environment, 13(1), 46-64.
ADB. (2020). Achieving the Sustainable Development Goals by Strengthening Domestic. Asian DevelopmentBank.https://www.adb.org/news/speeches/achieving-sdgs strengthening-domestic-resource-mobilization-masatsugu-asakawa
Basri, Y. M. (2015). Pengaruh Dimensi Budaya dan Religiusitas terhadap Kecurangan Pajak. Akuntabilitas, 8(1), 61-77.
Basri, Y. M., & Surya, R. S. (2014). Pengaruh Keadilan, Norma Ekspektasi, Sanksi dan Religiusitas terhadap Niat dan Ketidakpatuhan Pajak. Akuntabilitas, 7(3), 162-176.
Benk, S., Budak, T., Yüzba¸sı, B., & Mohdali, R. (2016). The Impact of Religiosity on Tax Compliance among Turkish Self-Employed Taxpayers. Religions, 7(37), 2-10.
Bobek, D. D., Roberts, R. W., & Sweeney, J. T. (2007). The Social Norms of Tax Compliance: Evidence from Australia, Singapore, and the United States, Journal of Business Ethics, 74(1), 49-64.
Capanna, C., Stratta, P., Collazzoni, A., & Rossi, A. (2013). Constructand Concurrent Validity of the Italian Version of the Brief Multidimensional Measure of Religiousness/Spirituality. Psychology of Religion and Spirituality, 5(4), 316-324.
Carsamer, E., & Abbam, A. (2020). Religion and Tax Compliance among SMEs in Ghana. Journal of Financial Crime.
Enachescu, J., Puklavec, Z., Olsen, J., & Kirchler, E. (2021). Tax Compliance in Not Fundamentally Influenced by Incidental Emotions: An Experiment. Economics of Governance, 22, 345-362.
Eriksen, K., & Fallan, L. (1996). Tax Knowledge and Attitudes towards Taxation; A Report on A Quasi-Experiment. Journal of Economic Psychology, 17(3), 387-402.
Ermawati, N. (2018). Pengaruh Religiusitas, Kesadaran Wajib Pajak dan Pengetahuan Perpajakan terhadap Kepatuhan Wajib Pajak. Jurnal Stie Semarang (Edisi Elektronik), 10(1), 106-122.
Etikan, I., Musa, S. A., & Alkassim , R. S. (2016). Comparison of Convenience Sampling and Purposive Sampling. American Journal of Theoretical and Applied Statistics, 5(1), 1-4.
Faisal, M., & Yulianto, A. (2019). Religiusitas, Norma Subjektif dan Persepsi Pengeluaran Pemerintah dalam Mendukung Kepatuhan Wajib Pajak. Jurnal Kajian Akuntansi, 3(2), 170-183.
Fallan, L. (1999). Gender, Exposure to Tax Knowledge, and Attitudes Towards Taxation: An Experimental Approach. Journal of Business Ethics, 18, 173-184.
Hair Jr, J. F., Sarstedt, M., Hopkins, L., & Kuppelwieser, V. G. (2014). Partial Least Squares Structural Equation Modeling (PLS-SEM) An Emerging Tool in Business Research. European Business Review, 26(2), 106-121.
Hair, J. F., Black, W. C., Babin, B. J., & Anderson, R. E. (2010). Multivariate Data Analysis. Prentice Hall.
Henseler, J., Ringle, C. M., & Sinkovics, R. R. (2009). The Use of Partial Least Squares Path Modeling in International Marketing. Advances in International Marketing, 20, 277-319.
Hermawan, I. (2019). Metodologi Penelitian Pendidikan (Kualitatif, Kuantitatif dan Mixed Method). Hidayatul Quran.
Hidhayana, N., & Suhardianto, N. (2021). Pengaruh CEO Overconfidence terhadap Penghindaran Pajak. Soedirman Accounting Review, 6(!), 50-62.
Iddagoda, Y. A., & Opatha, H. (2017). Religiosity: Towards A Conceptualization and An Operationalization. Sri Lankan Journal of Human Resource Management, 7(1), 59-69.
Ilhamsyah, R. (2016). Pengaruh Pemahaman dan Pengetahuan Wajib Pajak Tentang Peraturan Perpajakan, Kesadaran Wajib Pajak, Kualitas Pelayanan, dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor (Studi SAMSAT Kota Malang). Jurnal Mahasiswa Perpajakan, 8(1).
Jimenez, P., & S.Iyer, G. S. (2016). Tax Compliance in A Social Setting: The Influence of Social Norms, Trust in Government, and Perceived Fairness on Taxpayer Compliance. Advances in Accounting, 34, 17-26.
Johnson, B. R., Jang, S. J., Larson, D. B., & Li, S. D. (2001). Does Adolescent Religious Commitment Matter? A Reexamination of the Effects of Religiosity on Delinquency. Journal of Research in Crime and Delinquency, 38(1), 22-44.
Jotopurnomo, C., & Mangoting, Y. (2013). Pengaruh Kesadaran Wajib Pajak, Kualitas Pelayanan Fiskus, Sanksi Perpajakan, Lingkungan Wajib Pajak Berada terhadap Kepatuhan Wajib Pajak Orang Pribadi di Surabaya. Tax & Accounting Review, 1(1), 49-54.
Kante, M., Chepken, C., & Oboko, R. (2018). Partial Least Square Structural Equation Modelling’ use in Information Systems: An Updated Guideline of Practices in Exploratory Settings. Kabarak Journal of Research & Innovation, 6(1), 49-67.
Kirchler, E., Hoelzl, E., & Wahl, I. (2008). Enforced Versus Voluntary Tax Compliance : The Slippery Slope Framework. Journal of Economic Psychology, 210-225.
Kock, N., & Lynn, G. S. (2012). Lateral Collinearity and Misleading Results in Variance-Based SEM: An Illustration and Recommendations. Journal of the Association for information Systems, 13(7), 546-580.
Kong, Y., & Ye, Z. (2017). Goodness-of-Fit Tests in The Multi-State Markov Model. Reliability Engineering & System Safety, 166, 16-24.
Kurpis, L. V., Beqiri, M. S., & Helgeson , J. G. (2008). The Effects of Commitment to Moral Self-improvement and Religiosity on Ethics of Business Students. Journal of Business Ethics, 80(3), 447-463.
Kwong, K., & Wong, K. (2013). Partial Least Squares Structural Equation Modeling (PLS-SEM) Techniques Using SmartPLS. Marketing Bulletin, 24(1), 1-32.
Lazuardini, E. R., Susyanti, H. J., & Priyono, A. A. (2018). Pengaruh Pemahaman Peraturan Perpajakan, Tarif Pajak Dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak UMKM (Studi Pada Wajib Pajak Orang Pribadi Yang Terdaftar di KPP Pratama Malang Selatan). e – Jurnal Riset Manajemen, 7(1), 25-34.
Marpeka, L., & Mulyani, S. D. (2020). Pengaruh Sanksi Pajak dan Power Distance Terhadap Kepatuhan Pajak dengan Variabel Moderasi Pengetahuan Pajak pada Wajib Pajak Orang Pribadi yang Melakukan Pekerjaan Bebas. Prosiding Seminar Nasional Pakar, 2-10.
Mayasari, W., Zaitul, & Muslim, R. Y. (2015). Pengaruh Ketaatan Beragama Terhadap Moral Pajak. Jurnal Fakultas Ekonomi, 6(1), 1-13.
Mohdali, R., & Pope, J. (2014). The Influence of Religiosity on Taxpayers Compliance Attitudes Empirical Evidence From a Mixed-Methods Study in Malaysia. Accounting Research Journal, 27(1), 71-91.
Oladipupo, A. O., & Obazee, U. (2016). Tax Knowledge, Penalties and Tax Compliance in Small and Medium Scale Enterprises in Nigeria. iBusiness, 8(1), 1-9.
Pratama, A. (2017). Machiavellianism, Perception on Tax Administration, Religiosity and Love of Money Towards Tax Compliance: Exploratory Survey on Individual Taxpayers in Bandung City, Indonesia. International Journal of Economics and Business Research, 14(3-4), 356-370.
Purnamasari, D., & Sudaryo, Y. (2018). The Effect of Knowledge Taxpayer, Moral Taypayer and Tax Sanctions on Taxpayers Compulsory. International Journal of Trade, Economics and Finance, 9(5), 214-219.
Saad, N. (2010). Fairness Perceptions and Compliance Behaviour: The Case of Salaried Taxpayers in Malaysia after Implementation of the Self Assessment System. eJournal of Tax Research, 8(1), 32-63.
Saad, N. (2014). Tax Knowledge, Tax Complexity and Tax Compliance: Taxpayers’ View. Procedia - Social and Behavioral Sciences, 109, 1069-1075.
Song, Y. D., & Yarbrough, T. E. (1978). Tax Ethics and Taxpayer Attitudes: A Survey. Public Administration Review, 38(5), 442-452.
Torgler, B. (2006). The Importance of Faith: Tax Morale and Religiosity. Journal of economic Behavior & organization, 61(1), 81-109.
Utama, A., & Wahyudi, D. (2016). Pengaruh Religiusitas terhadap Perilaku Kepatuhan Wajib Pajak Orang Pribadi di Provinsi DKI Jakarta. Jurnal Lingkar Widyaiswara, 3(2), 1-13.
Wardani, D. K., & Asis, M. R. (2017). Pengaruh Pengetahuan Wajib Pajak, Kesadaran Wajib Pajak, dan Program Samsat Corner Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor. Akuntansi Dewantara, 1(2), 106-116.
Yahaya, M. L., Oyediran, O. S., & Onukuwbe, H. N. (2019). Evaluating Factors Affecting Transaction Costs of Contractors in Public Procurement in Nigeria: PLS-SEM Approach. FUTY Journal of the Environment, 13(1), 46-64.
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2022-12-20
##submission.howToCite##
DELAVIANSYAH, Dheva; FITRIANA, Vita Elisa; SANTOSA, Setyarini.
Religiosity and Tax Compliance: Does Tax Knowledge Matter?.
SAR (Soedirman Accounting Review) : Journal of Accounting and Business, [S.l.], v. 7, n. 2, p. 74-85, dec. 2022.
ISSN 2598-0718.
Tersedia pada: <https://jos.unsoed.ac.id/index.php/sar/article/view/6975>. Tanggal Akses: 30 june 2025
doi: https://doi.org/10.32424/1.sar.2022.7.2.6975.
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