THE ROLE OF RELIGIOSITY AND PATRIOTISM IN IMPROVING TAXPAYER COMPLIANCE

dc.contributor.author	NAZARUDDIN, IETJE
dc.date.accessioned	2020-02-17T03:41:38Z
dc.date.available	2020-02-17T03:41:38Z
dc.date.issued	2018-07
dc.identifier.issn	2622-3899
dc.identifier.uri	http://repository.umy.ac.id/handle/123456789/31758
dc.description.abstract	The purpose of this study is to examine the direct effect of religiosity on taxpayer compliance. In addition, this study also examines the indirect effect of religiosity on taxpayer compliance using the mediation variables of taxpayer patriotism. The data were gathered survey method that was able to collect as much 78 data that can be used for analysis. The validity, reliability of instruments and classical assumptions test were conducted before testing the hypotheses. Simple and multiple regression were used to test the relationship between variables. The indirect influence was tested using Hayes's bootstrapping method. The results showed that the level of religiosity had a positive effect on patriotism and taxpayer compliance. High patriotism would increase taxpayer compliance. The results also provided empirical evidence that there was an indirect influence of religiosity on taxpayer compliance through the mediation of patriotism.	en_US
dc.publisher	FEB-UMY	en_US
dc.subject	religiosity	en_US
dc.subject	taxpayer compliance	en_US
dc.subject	patriotism	en_US
dc.title	THE ROLE OF RELIGIOSITY AND PATRIOTISM IN IMPROVING TAXPAYER COMPLIANCE	en_US
dc.type	Other	en_US

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