The Influence Of Religiosity On Taxpayers’ Compliance (Empirical Study on Personal Taxpayer Registered in Tax Service Office (KPP) Pratama Wonogiri)

Abstract

Adi Pratama Nur Hidayat (2017). The Influence of Religiosity on Taxpayers’ Compliance: Empirical Study on Personal Taxpayer Registered in Tax Service Office (KPP) Pratama Wonogiri. The objective of this research is to analyse the influence of religiosity on the compliance of taxpayer. The specific objective of this research is to analyse the influence of the intrapersonal and interpersonal religiosity partially and simultaneously on the tax compliance of the personal taxpayer registered in Tax Service Office (KPP) Pratama Wonogiri. The population of this research were the personal taxpayer registered in Tax Service Office (KPP) Pratama Wonogiri. There were 100 respondents as the sample of the research. This research used non-probability and convenience sampling method. Questionnaire was used as the research instrument to collect the data. The methods of data analysis in this research consisted of descriptive statistics analysis and multiple linier regression analysis. The result of the hypothesis testing showed that the intrapersonal and interpersonal religiosity partially and simulaneously had significant influence on the tax compliance of the personal taxpayer registered in Tax Service Office (KPP) Pratama Wonogiri. Keyword: Tax Compliance, Religiosity.