Pengaruh Ketaatan Beragama Terhadap Moral Pajak

Abstract

Tax morale is intrinsic motivation to pay taxes, and therefore it is important to know the factors that affect tax morale one vof factor effecting the tax moral is religiusity. This study aimed to examine the effect of religiosity on tax morale. In this study use 338 respondents who are taxpayers register tax office in West Sumatera. To test the hypothesis, the used simple regression models use statistical t-test. Based on the results of hypothesis testing found that religiosity significantly effect on tax morale. The study indicate that previous studies conducted by Torgler (2006), Pope and Mohdali (2010) which stated that there was a strong correlation between religiosity and moral taxes. But it is contras to finding of Cahyonowati (2011) which states that religiosity does not have a significant relationship with tax morals.This research have a pretical and they are discaused in variable.

Keywords: Tax Morale, Religiosity, Tax Compliance