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首页> 外文期刊>Journal of Culture, Society and Development >The Effect of Religiosity and Knowledge Level on Taxpayer Compliance with Awareness of Taxpayers as Intervening Variables (Case Study on Personal Taxpayers at KPP Pratama East Tangerang)
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The Effect of Religiosity and Knowledge Level on Taxpayer Compliance with Awareness of Taxpayers as Intervening Variables (Case Study on Personal Taxpayers at KPP Pratama East Tangerang)

机译:宗教和知识水平对纳税人遵从性和纳税人意识作为干预变量的影响(KPP Pratama East Tangerang个人纳税人案例研究)

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The purpose of this study is as follows: 1) Finding empirical evidence regarding the direct effect of religiosity on taxpayer awareness; 2) Finding empirical evidence regarding the direct influence of the level of knowledge on taxpayer awareness; 3) Finding empirical evidence regarding the direct effect of religiosity on taxpayer compliance; 4) Finding empirical evidence regarding the direct influence of the level of knowledge on taxpayer compliance; and 5) Finding empirical evidence regarding the direct influence of taxpayer awareness on tax compliance. This type of research is causal. The population in this study is an individual taxpayer in East Tangerang KPP. Sample selection with purposive sampling method. Data collection method used is to use a questionnaire distributed to 100 respondents. The analysis used is path analysis and multiple test. The results showed, 1) Religiosity directly affects the awareness of taxpayers; 2) The level of knowledge directly affects the awareness of taxpayers; 3) Religiosity directly influences taxpayer compliance; 4) The level of knowledge directly affects the compliance of taxpayers; and 5) Awareness of taxpayers directly affects the compliance of taxpayers.
机译:本研究的目的如下:1)寻找关于宗教信仰对纳税人意识的直接影响的经验证据; 2)寻找有关知识水平对纳税人意识的直接影响的经验证据; 3)寻找关于宗教信仰对纳税人合规性直接影响的经验证据; 4)寻找有关知识水平对纳税人合规性的直接影响的经验证据; 5)找到关于纳税人意识对税收合规性直接影响的经验证据。这种类型的研究是有因果关系的。本研究的人口是东坦格朗KPP的个人纳税人。使用目标抽样方法进行样本选择。使用的数据收集方法是使用分配给100位受访者的问卷。使用的分析是路径分析和多重测试。结果表明:1)宗教信仰直接影响纳税人的意识; 2)知识水平直接影响纳税人的意识; 3)宗教信仰直接影响纳税人的遵守情况; 4)知识水平直接影响纳税人的合规性; (5)纳税人的意识直接影响纳税人的遵守情况。

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