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Faculty Research

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

Detail
Author MUSLICHAH
ID 202.710.120
Published Date 29-08-2014

Abstract

The Effect of Tax Simplification on Taxpayers' Compliance Behavior: Religiosity as Moderating Variable Muslichah Dosen STIE Malangkucecwara Jl. Terusan Candi Kalasan Malang Telp (0341) 491813 Abstract Tax compliance was an important issue for nations around the world as gevernments searched for revenue to meet public needs. The importantce of tax simplification had long been known as 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. Keyword: compliance behavior, religiosity, taxation, tax simplification.