Analisis Pengaruh Religiusitas Terhadap Kepatuhan Pajak di Indonesia

Abstract

This article is the result of research analyzing factors religiosity as a factor affecting a taxpayer's tax compliance. This research was an experiment research by using Posttest Only Control Group Design and involved two variables, they are independent variable and dependent variable, the free variable is religiosity and the dependent variable is tax compliance. The population in this study were two classes with a participation rate of 64 students. The instrument used was a case study about an issue related to tax compliance. The result showed that the taxpayer who embraced Islam homage to traditional levels of tax compliance are higher than the moderate Islam homage to the Middle East.