Understanding of Tax & Religiosity to Tax Fraud

DOI

10.2991/assehr.k.211102.020How to use a DOI?

Keywords

Religiosity; Tax Fraud; Understanding of Taxation

Abstract

This study aims to test and prove the effect of understanding taxation and religiosity on tax fraud. The background is that the tax revenue target has not been achieved even though the number of taxpayers shows an increase. The independent variable used in this study is Tax Understanding and Religiosity, while the dependent variable is Tax Fraud Action. The sample of the study was taken from the population of individual taxpayers who reported SPT at KPP Pratama Serpong which was selected using the random sampling method. The types of data used are quantitative and qualitative with the discussion method using a mixed method. Before testing the hypothesis, the data goes through testing classical assumptions. The results of this study indicate that the understanding of taxation and religiosity has a significant effect on tax fraud. And from the results of the determination test, there is a strong relationship between the understanding of taxation and the religiosity of tax fraud.

Copyright

© 2021 The Authors. Published by Atlantis Press SARL.

Open Access

This is an open access article under the CC BY-NC license.

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TY  - CONF
AU  - Wiwit Irawati
AU  - Amaliyah
AU  - Samiha Zimah
AU  - Harry Barli
AU  - Luh Nadi
PY  - 2021
DA  - 2021/11/16
TI  - Understanding of Tax & Religiosity to Tax Fraud
BT  - Proceedings of the 1st International Conference on Research in Social Sciences and Humanities (ICoRSH 2020)
PB  - Atlantis Press
SP  - 150
EP  - 166
SN  - 2352-5398
UR  - https://doi.org/10.2991/assehr.k.211102.020
DO  - 10.2991/assehr.k.211102.020
ID  - Irawati2021
ER  -