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The Influence Of The Dimensions Of Justice.
And The Level Of Awareness Of Taxpayer Compliance With Religiosity As Moderation 1Ros Santri QurAoani, 2Aisyah amalina 1Sekolah Tinggi Ilmu Ekonomi Tri Bhakti.
Bekasi.
Indonesia 2London School of Public Relation (LSPR) Communication & Business Institute, jakarta.
Indonesia email: aisyahbuahhati@gmail.
Corresponding author e-mail: 1*ros23.
sa09@gmail.
Article Info Keywords:
o Dimensions of justice.
o Level of Tax Awareness.
o Taxpayer Compliance.
o Religiosity.
Article History Received: 02 Ae 01 Ae 2024 Accepted:
Published:
Abstract Purpose - This study aims to obtain empirical evidence about the effect of the Justice Dimension, and Level of Tax Awareness on Taxpayer Compliance with Religiosity as a moderating variable.
Design/methodology/approach - The research uses quantitative research.
This research was conducted using a questionnaire distributed to people who are employees, people who have worked, and people who have income, namely 150 questionnaires distributed via social media.
Each questionnaire distributed 24 statements to be answersed by From the distribution of questionnaire conducted, 50 respondents were obtained who gave To get the result of this study, researchers used PLS SEM Version 3.
Findings - The results of this study found that the Justice Dimension has a positive and insignificant effect on Taxpayer Compliance, the Awareness Level has a positive and insignificant effect on Taxpayer Compliance.
Religiosity cannot strengthen the relationship of the Justice Dimension to Taxpayer Compliance, and Religiosity strengthens the relationship of the Awareness Level to Taxpayer Compliance Originality / value - this study contributes to the literature by focusing on the dimensions of justice, level of awareness, and religiosity needed for tax compliance to support the tax general directorate in the tax compliance movement.
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INTRODUCTION Indonesia is a country committed to sustainable national development.
To improve the welfare of the community.
Indonesia makes efforts that must be done is to optimize state revenues in the form of taxes, non-tax state revenues (PNBP) and grants.
Taxes are one of the main sources of government revenue that plays an important role in funding various development programs.
, including those in education, helthcare, and infrastructure sectors.
Therefore, tax compliance is crucial to ensuring the sustainability and effectiveness of public services.
However, a common challenge faced by many countries, including Indonesia, is the low level of taxpayer compliance.
This is often attributed to dissatisfaction with the tax system and a lack of Awareness about the importance of paying Such issues can lead to financial difficulties for the state, which in turn may impact public services and infrastructure development.
Below is a chart showing the realization of state revenues from 2022 to 2024, with data compiled from the Central Bureau of Statistics on state revenues during this period .
n billion.
Revenue Tax Revenue Domestic Tax Income Taxes Value-A Land andA Fees onA Excise Other Taxes InternasionA Import Duty Export tax Non-taxA NaturalA RevenueA Other non-A PublicA II.
Grant Amount State Revenue Realization Indonesian State Revenue Realization (Milyar Rupia.
2022 State Revenue Realization (Milyar Rupia.
2023 State Revenue Realization (Milyar Rupia.
2024 Figure 1 State revenue realization indonesian 2022-2024 Based on the chart above, it shows that the realization of state revenue from the tax sector has a major role in national development.
The realization of state revenue consists of personal income tax (PP.
estimated to reach IDR 998.
21 trillion in 2022, increasing to IDR 1040.
8 trillion in 2023, and reaching IDR 1139.
78 trillion in 2024.
Then Value Added Tax (VAT) and Luxury Goods Sales Tax (STLG) increased from IDR 687.
61 trillion to IDR 742.
26 trillion in 2022.
Land and Building Tax (PBB) is estimated to reach IDR 23.
26 trillion in 2022, increase to IDR 25.
trillion in 2023, and reach IDR 27.
18 trillion in 2024.
Excise revenue is estimated to increase JOURNAL OF ACCOUNTING
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slightly from IDR 226.
88 trillion to IDR 227.
21 trillion in 2022.
Other taxes are estimated to increase from IDR 7.
69 trillion in 2022 to IDR 9.
71 trillion in 2023 and reach IDR 10.
55 trillion Regarding international trade taxes, import duty revenue is estimated to increase from IDR 51.
08 trillion in 2022 to IDR 53.
09 trillion in 2023 and reach IDR 57.
37 trillion in 2024, while export tax revenue will increase significantly by IDR 39.
82 trillion in 2020 2022.
On the other hand.
PNBP recorded a decline, especially from natural resources (SDA), which amounted to IDR 268.
77 trillion in 2022, decreased to IDR 223.
31 trillion in 2023, and is expected to continue to decline in 2024 down to IDR 207.
67 trillion.
Revenue from separate government assets will increase rapidly from IDR 40.
6 trillion.
increasing to IDR 81.
54 trillion in 2022 Other non-tax revenue reached IDR 196.
32 trillion in 2022, falling to IDR 131.
49 trillion in 2023, and falling again to IDR 115.
14 trillion in 2024.
It is estimated that.
General Service Agency (BLU) revenue recorded a slight decrease from Rp 89.
9 trillion in 2022 to Rp 79.
46 trillion in 2023, but slightly decreased to Rp 83.
35 trillion in 2024.
it is expected to increase.
foreign and international organization revenue experienced a significant decrease from Rp 5.
7 trillion in 2022 to Rp 3.
trillion in 2023, and only reached Rp 0.
43 trillion in 2024.
It is expected to decrease significantly.
In general, total state revenue in 2022 was recorded at IDR 2.
84 trillion, which is expected to increase slightly to Rp 2,637.
25 trillion in 2023 and to Rp 2,802 trillion in 2024, reaching Rp 29 trillion in revenue.
In the context of the data described earlier, income tax is one of the main sources of state revenue that must be maintained.
The data mentioned above shows how dependence on taxes to fund state spending is very high, so taxpayer compliance is very important.
In managing taxes, the government must prioritize the principle of fairness, both for the government and the taxpayers themselves, to encourage public participation in paying taxes optimally.
Personal income tax is the main choice because this tax targets individuals who have income directly, so it is more equitable in its contribution to the state.
The decision to pay personal income tax is driven by moral and social obligations, as well as the influence of high personal Awareness of tax obligations.
In this case, the dimensions of justice and religiosity play a role because religious beliefs often teach us to contribute to society through taxes, showing the relationship between religious values and tax compliance.
This is reinforced by the graph of tax returns reported by individual taxpayers experiencing an advantage, indicating that personal income tax revenues are greater.
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Taxpayer tax return reporting graph Corporate Tax Private Person 13-Mar-22 Amounts 13-Mar-23 Figure 2.
Taxpayer tax return reporting graph Based on the graph above, as of March 13, 2023, there were 7.
1 million Annual Tax Returns (SPT) reported to the DGT, an increase compared to March 13, 2022, which amounted 19 million SPT.
Thus, on March 13, 2023, 6.
93 million SPT were reported by individual taxpayers (WP), an increase of 15.
34% compared to last year.
This condition is in line with the situation at the beginning of the year when the public was busy discussing Rafael Alun Trisambodo, an employee of the Directorate General of Taxes (DGT) who had jumbo assets, and was finally fired for allegedly being involved in money August 30, 2023 where Rafael Alun Trisambodo was charged with receiving gratuities amounting to IDR 16.
6 billion.
Based on the KPK prosecutor's indictment, the mode of gratification was received through a number of companies on behalf of Rafael Alun's wife with the initials EMT.
In carrying out their duties as officials at the tax office.
Alun and his wife established companies to benefit from taxpayer audits.
Alun was also charged with money These two actions were carried out in the period 2003-2010 and 2011-2023.
Then on April 03, 2023 Rafael Alun Trisambodo was arrested by the KPK for alleged tax issues.
initial evidence, investigators found evidence of gratuities received by Alun amounting to Rp1.
3 billion through PT AME.
Then on March 20, 2023 Rafael was named as a suspect in an alleged gratification case.
According to the KPK.
Rafael allegedly received gratuities over the past 12 months.
On March 08, 2023 Rafael Alun Trisambodo was officially fired from the position of head of the general section of the South Jakarta II DGT regional office.
However, previously, on February 24.
Rafael's statements that he had been removed from his position had been conveyed by the Minister of Finance.
Sri Mulyani(BBC.
News.
Indonesia, 2.
The next case is the behavior of a taxpayer, namely the case of UD Pramono, who runs a milk storage business in Bojolali, facing serious problems after his account was frozen by the tax office for not paying taxes.
This problem had a wide impact not only on Pramono's business, but also on the 300 dairy farms that supplied his milk.
Ombudsman Indonesia realized the importance of the problem and had to step in to find a solution.
The Ombudsman team will conduct an investigation and work to ensure Mr.
Pramono's account is reactivated And suspects the main problem lies in the miscalculation of the tax amount and JOURNAL OF ACCOUNTING
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possible errors in tax audit procedures.
Therefore, calling the Directorate General of Taxes to ask for clarification regarding the issue so that this problem is resolved immediately considering Boyolali's extensive impact on the dairy ecosystem.
However, the case is undergoing further investigation(Tempo.
co, 2.
Taxpayer compliance is determined by various factors, namely the Quality of Fiscal Services.
Dimensions of Tax Justice.
Taxpayer Awareness.
Firmness of Tax Sanctions.
Taxation Knowledge.
Trust in Government.
Moral Obligation.
Taxpayer Behavior.
Tax Witness.
Risk Preference.
Taxpayer Understanding.
Tax Amnesty.
Religiosity.
Taxation Socialization.
Penalties, and Final tax rates Final (Alamsyah.
Kusumawardani, & Daur, 2024.
Annisa & Suparna Wijaya, 2024.
Ermawati.
Sonjaya.
Sutisman, & Puspita Sari, 2022.
Estua.
Sella.
Irmana.
Anton, & Eddy, 2023.
Fauzi.
Hasnarika.
Fadila, & Afriyadi, 2024.
Harnovinsah.
Kansil.
Nugroho, & Putra, 2023.
Karnedi & Hidayatulloh, 2019.
MuAoarif & Lestari, 2023.
Nirmala.
Wahyudi, & Puspitosarie, 2024.
Patricia Santoso & Mulyani, 2023.
Yadinta.
Suratno, & Mulyadi, 2018.
Yuliani.
Sistalia, & Yulianto, 2024.
Yusuf & Tarmidi, 2.
Factors affecting taxpayer compliance, namely the dimension of justice carried out by researchers (Yadinta et al.
, 2.
suggest that a positive and significant influence on individual tax compliance at the Depok City Tax Office in 2015, especially for those who run a business or independent work, meaning that the fairer the tax system is perceived, the greater their motivation to fulfill tax obligations.
then (Estua et al.
, 2.
at KPP Pratama Tampan Pekanbaru stated that the dimension of justice through research in which there is general justice, reciprocity from the government, tax rate structure, and personal interest has a significant positive effect, while specifically has no significant effect on tax compliance (MuAoarif & Lestari, 2.
which states that tax justice has a positive effect and has an insignificant effect on MSME taxpayer compliance This shows that although justice in the tax system is expected to encourage compliance.
In contrast to research (Annisa & Suparna Wijaya, 2.
which states that taxpayer justice does not affect the compliance of MSME taxpayers in DKI Jakarta because MSME taxpayers the tax regulations applied and the benefits received are deemed incompatible with the taxes they pay.
The next factor that affects taxpayer compliance, namely, the level of Tax Awareness, tax Awareness is a condition where taxpayers know and understand everything about taxation without coercion.
(Fauzi et al.
, 2.
which states that taxpayer Awareness has a significant positive effect on e-commerce tax compliance.
This indicates that the higher the taxpayer's understanding of their obligations, the higher the Awareness and behavior that supports compliance, which in turn will be able to increase tax compliance in shopee ecommerce business actors in Tanjungpinang.
Likewise, research (Alamsyah et al.
, 2.
conducted research on the Bandung Cicadas Primary Tax Service Office which stated that Taxpayer Awareness has a fairly positive influence, significance on Taxpayer Compliance.
In other words, the higher the understanding and Awareness of a person and the effective application of tax sanctions can increase the level of taxpayer compliance.
Likewise, (Dewi.
Sabaruddin, & Septemberizal, 2.
who conducted research on individual taxpayers in the Depok.
Bekasi.
Pondok Gede.
Cibinong.
Cileungsi.
Ciawi and Bogor areas which stated that taxpayer Awareness has a significant positive effect on taxpayer compliance, meaning that the more they understand the importance of paying taxes, individuals tend to be more obedient in fulfilling their obligations.
Internal factors such as individual character and attitude also play an important role in shaping this Awareness.
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the country can encourage a person to voluntarily fulfill their tax obligations.
Similarly, (Yuliani et al.
, 2.
conducted research on micro, small and medium enterprises (MSME.
in Cirebon City which found evidence that taxpayer Awareness has a positive and statistically significant effect on taxpayer compliance.
This means that the higher the Awareness of taxpayers, the higher their level of compliance in fulfilling tax obligations.
Similarly, (Yuliani et al.
, 2.
conducted research on micro, small and medium enterprises (MSME.
in Cirebon City which found evidence that taxpayer Awareness has a positive and statistically significant effect on taxpayer compliance.
This means that the higher the Awareness of taxpayers, the higher their level of compliance in fulfilling tax obligations.
In contrast to (Karnedi & Hidayatulloh, 2.
who conducted research on individual taxpayers who live in Yogyakarta stated that taxpayer Awareness has no effect on individual taxpayer compliance.
Another factor that affects taxpayer compliance is that religiosity, religiosity is a person's interest in and obedience to the teachings of his religion.
This is in line with research (Ermawati et al.
, 2.
which states that religiosity has a positive effect on individual mandatory This means that individuals with higher levels of religiosity tend to be more compliant in fulfilling their tax obligations, then in research (Nirmala et al.
, 2.
which states that religiosity has a positive effect on MSME taxpayer compliance.
This means that apart from being an important part of spiritual life, religion also plays a role in shaping a person's view of tax obligations.
This shows that to improve MSME tax compliance, religious aspects and the moral values contained in them need to be taken seriously.
Then also in research (Yusuf & Tarmidi, 2.
states that religiosity has a positive effect on property taxpayer compliance for MSME players in Bekasi City.
This means that a person's level of religiosity can affect how obedient he is in paying taxes, but this influence is not the same for men and women.
In contrast to research (Patricia Santoso & Mulyani, 2.
religiosity has a negative and insignificant effect on individual taxpayer compliance, meaning that even though many people are religious, the level of compliance with paying taxes still varies.
This shows that religion does not always guarantee that someone will obey paying taxes.
Although religion teaches moral values, it does not directly guarantee tax-paying behavior.
A deep understanding of religion can even make a person feel that religious obligations are more important than tax obligations.
Given the importance of being obedient in taxpayers, the authors are interested in conducting research to find out whether the dimensions of justice, and taxpayer Awareness can affect taxpayer compliance with religiosity as moderation.
especially on personal taxpayer Therefore, the authors are interested in conducting research with the title AuThe effect of the dimensions of justice and the level of Awareness on taxpayer compliance with religiosity as moderationAy.
LITERATURE REVIEW
Attribution Theory This attribution theory proposed by (Heider, 1.
is a concept in psychology that explains how individuals understand the causes of their own and others' behavior.
Attribution theory provides a very useful framework for understanding why taxpayers behave the way
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they do.
In the context of taxpayer compliance, this theory helps us identify the internal and external factors that can encourage someone to comply or not comply with their tax obligations.
Dimension Of Justice Fairness is a key principle in designing effective tax system policies.
When people feel that the taxes they pay are used fairly, the tax system will work well.
However, if people perceive tax as a mere Aulaw enforcementAy tool, while the rich pay less or enjoy greater facilities, then tax compliance will be difficult to achieve.
(Jan, 2.
Level Of Tax Awareness (IlmaAonun, 2.
define level of tax awareness is a state in which individuals or entities understand and comply with tax regulations.
In this condition, taxpayers not only know the tax provisions, but also recognize the importance of compliance with these regulations.
Taxpayers Compliance (Wahyuni.
Oktarina, & Leniwati, 2.
Tax compliance is a person's awareness to pay taxes correctly and on time in accordance with applicable regulations.
Compliant taxpayers are those who fulfill all tax provisions.
In accordance with Minister of Finance Regulation No.
39/2018 (Menteri Keuangan Republik Indonesia, 2.
incliding Submitting tax returns on Have no tax arrears, except those that have been approved for installment or postponement of payment.
Financial statements audited with an unqualified opinion for three consecutive years.
Never been involved in tax criminal offense in the last five years.
Religiosity Religiosity is a person's adherence to the teachings of his religion, which is manifested through daily behavior.
Religious individuals not only understand the teachings of their religion, but also carry them out consistently.
Religiosity reflects the appreciation of religious values that are internalized and applied in action.
(Alwi, 2.
Hypothesis Development Fairness in the tax system is a fundamental aspect that greatly influences the willingness of individuals to fulfill their tax obligations.
When the tax system is designed fairly, including a balanced distribution of benefits, equal comparison among taxpayers, and a transparent rate structure, the level of tax compliance tends to increase.
This high level of fairness not only strengthens the tax system, but also supports national development and helps reduce economic disparities in society.
This is reinforced by previous studies, (Yadinta et al.
, 2.
suggest that a positive and significant influence on individual tax compliance at the Depok City Tax Office in 2015, especially for those who run a business or independent work, meaning that the fairer the tax system is perceived, the greater their motivation to fulfill tax obligations.
then (Estua et , 2.
at KPP Pratama Tampan Pekanbaru stated that the dimension of justice through research in which there is general justice, reciprocity from the government, tax rate structure, and personal interest has a significant positive effect, while specifically has no significant effect on tax compliance (MuAoarif & Lestari, 2.
which states that tax justice has a positive effect and has an insignificant effect on MSME taxpayer compliance This shows that although justice in the tax system is expected to encourage compliance.
Based on the theoretical review and JOURNAL OF ACCOUNTING
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also previous researcher, the researcher takes the Hypothesis, namely:
H1 The Dimension Of Justice is positively impacted by Taxpayers Compliance.
Taxpayer Awareness is a condition where the tax subject has comprehensive knowledge of tax provisions and proactively carries out its obligations.
This Awareness includes an understanding of the obligation to pay taxes, the importance of complying with tax provisions, and the technical ability to calculate, pay, and report taxes accurately and voluntarily.
The higher the taxpayer's knowledge of taxes, the higher the propensity to comply with tax Discernment, recognition of the importance of tax contributions, proficiency in accurately calculating and reporting tax liabilities, and dedication to fulfill obligations, collectively increase the level of compliance.
Therefore, initiatives aimed at increasing tax Awareness in the community are essential for Indonesia's tax system to continue to run, we need to increase people's compliance in paying taxes.
This is reinforced by previous research on this finding (Fauzi et al.
, 2.
which states that taxpayer Awareness has a significant positive effect on e-commerce tax compliance.
This indicates that the higher the taxpayer's understanding of his obligations, the higher the Awareness and behavior that supports compliance, which in turn will increase tax compliance on shopee e-commerce business actors in Tanjungpinang.
Likewise, research (Alamsyah et al.
, 2.
conducted research on the Bandung Cicadas Primary Tax Service Office which stated that Taxpayer Awareness has a fairly positive influence, and significance on Taxpayer Compliance.
In other words, the higher the understanding and Awareness of a person and the effective application of tax sanctions can increase the level of taxpayer compliance.
Likewise, (Dewi et al.
, 2.
who conducted research on individual taxpayers in the Depok.
Bekasi.
Pondok Gede.
Cibinong.
Cileungsi.
Ciawi and Bogor areas which stated that taxpayer Awareness has a positive and significant effect on taxpayer compliance, meaning that the more they understand the importance of paying taxes, individuals tend to be more obedient in fulfilling their obligations.
Internal factors such as individual character and attitude also play an important role in shaping this Awareness.
The belief that taxes contribute to the welfare of the country can encourage a person to voluntarily fulfill their tax obligations.
Similarly, (Yuliani et al.
, 2.
conducted research on micro, small and medium enterprises (MSME.
in Cirebon City which found evidence that taxpayer Awareness has a positive and statistically significant effect on taxpayer compliance.
This means that the higher the Awareness of taxpayers, the higher their level of compliance in fulfilling tax obligations.
Based on the theoretical study and also previous research, the researcher took a hypothesis:
H2 Tax Awareness level has a positive effect on taxpayer compliance Taxpayer compliance is the result of the interaction between internal and external individual factors.
Religiosity and the justice dimension are two internal factors that complement each other in influencing compliance behavior.
Religious values can provide a moral foundation for individuals to act honestly and responsibly, including in fulfilling tax Meanwhile, the fairness dimension of the tax system will further strengthen individuals' motivation to comply when their religious values also emphasize the importance of fairness.
In other words, individuals who are religious and feel fairness in the tax system tend to be more compliant in contrast to individuals who do not have strong religious values or feel that the tax system is unfair.
As for previous research (Ermawati et al.
, 2.
states that JOURNAL OF ACCOUNTING
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religiosity has a positive effect on individual mandatory compliance, meaning that individuals with higher levels of religiosity tend to be more compliant in fulfilling their tax obligations, then in research (Nirmala et al.
, 2.
which states that religiosity has a significant positive effect on MSE taxpayer compliance, meaning that apart from being an important part of spiritual life, religion also plays a role in shaping one's views on tax obligations.
This shows that to improve MSME tax compliance, religious aspects and the moral values contained therein need to be taken seriously.
Then also in research (Yusuf & Tarmidi, 2.
states that religiosity has a positive effect on the compliance of land and building taxpayers of MSME actors in Bekasi City.
This means that a person's level of religiosity can affect how obedient he is in paying taxes, but this influence is not the same for men and women.
and also in line with (Yadinta et al.
, 2.
suggest that a positive and significant influence on the tax compliance of individuals at the Depok City Tax Office in 2015, especially for those who run a business or free work, meaning that the more fair the tax system is perceived, the greater their motivation to fulfil tax obligations.
then (Estua et al.
, 2.
at KPP Pratama Tampan Pekanbaru stated that the dimension of justice through research in which there is general justice, reciprocity from the government, tax rate structure, and personal interest has a significant positive effect, while specifically has no significant effect on tax compliance (MuAoarif & Lestari, 2.
which states that tax justice has a positive effect and has an insignificant effect on MSME taxpayer compliance This shows that although fairness in the tax system is expected to encourage compliance, other factors such as better tax knowledge and the existence of strict sanctions play a greater role in motivating taxpayers to fulfil their tax obligations.
H3 Religiosity strengthens the influence of Dimension Of Justice on the Taxpayers Compliance.
Taxpayer compliance is the result of a complexity of psychological factors.
Religiosity acts as an intrinsic motivator, encouraging individuals to act in accordance with moral principles believed in Awareness of the importance of taxes for the welfare of society serves as an extrinsic motivator, providing rational reasons to fulfill tax obligations.
This combination of intrinsic and extrinsic motivation creates a strong impetus for individuals to comply.
As for previous research (Ermawati et al.
, 2.
states that religiosity has a positive effect on individual mandatory compliance, meaning that individuals with higher levels of religiosity tend to be more compliant in fulfilling their tax obligations, then in research (Nirmala et al.
, 2.
which states that religiosity has a significant positive effect on MSE taxpayer compliance, meaning that apart from being an important part of spiritual life, religion also plays a role in shaping one's views on tax obligations.
This shows that to improve MSME tax compliance, religious aspects and the moral values contained therein need to be taken seriously.
Then also in research (Yusuf & Tarmidi, 2.
states that religiosity has a positive effect on the compliance of land and building taxpayers of MSME actors in Bekasi City.
This means that a person's level of religiosity can affect how obedient he is in paying taxes, but this influence is not the same for men and women.
And also in line with (Fauzi et al.
, 2.
which states that taxpayer Awareness has a significant positive effect on e-commerce tax compliance.
This indicates that the higher the taxpayer's understanding of his obligations, the higher the Awareness and behavior that supports compliance, which in turn will increase tax compliance on shopee e-commerce business actors in Tanjungpinang.
Likewise, research (Alamsyah et al.
, 2.
conducted research on the Bandung Cicadas Primary Tax Service Office which stated that Taxpayer JOURNAL OF ACCOUNTING
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Awareness has a fairly positive influence, and significance on Taxpayer Compliance.
In other words, the higher the understanding and Awareness of a person and the effective application of tax sanctions can increase the level of taxpayer compliance.
Likewise, (Dewi et al.
, 2.
who conducted research on individual taxpayers in the Depok.
Bekasi.
Pondok Gede.
Cibinong.
Cileungsi.
Ciawi and Bogor areas which stated that taxpayer Awareness has a positive and significant effect on taxpayer compliance, meaning that the more they understand the importance of paying taxes, individuals tend to be more obedient in fulfilling their obligations.
Internal factors such as individual character and attitude also play an important role in shaping this Awareness.
The belief that taxes contribute to the welfare of the country can encourage a person to voluntarily fulfill their tax obligations.
Similarly, (Yuliani et al.
, 2.
conducted research on micro, small and medium enterprises (MSME.
in Cirebon City which found evidence that taxpayer Awareness has a positive and statistically significant effect on taxpayer This means that the higher the Awareness of taxpayers, the higher their level of compliance in fulfilling tax obligations The following theories are put out in light of these data:
H4 Religiosity strengthens the Tax Awareness level on the Taxpayers Compliance.
RESEARCH METHOD
This study aims to test the hypothesis regarding the effect of independent variables, namely the Fairness Dimension and Awareness Level, on the dependent variable in the form of Taxpayer Compliance, with Religiosity as a moderating variable, as expressed by (Sekaran, 2.
This research is correlational with a minimal level of intervention, using primary data obtained through questionnaires to respondents (Puteri.
Yuliarti, & Nastiti, 2.
The quantitative approach is used to analyze the significant relationship between the variables involved, producing a value or score based on the respondent's answer (Afriady & Alfiansyah, 2.
The sampling technique was carried out using the probability sampling method and the time design was cross-sectional.
The unit of analysis of this research is the individual, with the subject being the working community, including factory employees or individuals with a fixed income, while the object of research includes the Fairness Dimension and Awareness Level as independent variables.
Taxpayer Compliance as the dependent variable, and Religiosity as a moderating variable.
the variables used in this study are as follows:
Table 1.
Measurement of variables Type Independent Variables Variable Dimension Of Justice Dimension Tax and distribution systems are organized The value of benefits received is appropriate and fair Comparison with other taxpayers, the income tax paid is less Source (Yadinta et al.
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Type Variable Level of Tax Awareness Taxpayers Compliance Dependent Variable Religiosity Moderation Variables Dimension The unfairness of the applicable tax deduction Determination of tax rate The willing of taxpayers to report SPT Taxpayer discipline in paying taxes Taxpayer registration Submission and reporting of tax return Conformity of the amount of tax liability to be paid with the actual Trust in the independence of public accounting tax Conviction Religious Practice Religious knowledge Experience of religion Source (Fauzi et al.
, 2.
(Yadinta et al.
(Ermawati et al.
RESULTS
Respondent Demographic In this study, the characteristics of respondents showed that out of 50 respondents, 33 people .
%) were female, while 17 people .
%) were male.
Based on age, most respondents are 18-24 years old, namely 36 people .
%), followed by 25-29 years old as many as 7 people .
%), 30-37 years as many as 4 people .
%), 38-44 years as many as 2 people .
%), and more than 45 years as many as 1 person .
%).
In terms of religion, the majority of respondents were Muslim, 43 people .
%), while 6 people .
%) were Christian, and 1 person .
%) was Buddhist.
The respondents' education level is dominated by high school/vocational school graduates with 28 people .
%), followed by Bachelor (S.
graduates with 13 people .
%).
Diploma (D.
with 7 people .
%), and Master (S.
with 2 people .
%).
Based on monthly income, the majority of respondents have an income of Rp 4-6 million, as many as 17 people .
%), followed by income of less than Rp 2 million as many as 14 people .
%).
Rp 2-4 million as many as 12 people .
%), and more than Rp 6 million as many as 7 people .
%).
Convergent Validity and Reliability Testing This study evaluates the validity and reliability of the instrument using the measurement JOURNAL OF ACCOUNTING
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model in PLS, focusing on convergent validity, discriminant validity, and reliability.
The analysis results show that all indicators have a loading factor value > 0.
5 and AVE > 0.
meeting the convergent validity criteria.
Discriminant validity was ensured through cross loading and Fornell-Larcker tests, where each variable showed the highest correlation with its own construct.
Reliability was tested using Cronbach's Alpha and composite reliability, with all values exceeding 0.
7, indicating instrument consistency.
The structural model was assessed through an RA of 0.
624 for Taxpayer Compliance, which is moderate, and a Q-square of 62.
indicating good predictive relevance.
These results indicate that the dimensions of fairness, level of awareness, and religiosity moderation contribute significantly to taxpayer compliance.
The HypoThesis Test Hypothesis testing in this study was carried out using the bootstrapping technique in The PLS model.
This process produces a t-statistic value for each relationship or path in The model.
With a significance level of 0.
The hypoThesis is accepted if The original sample value supports The proposed hypoThesis.
The results of The calculation to test The hypoThesis include The direct effect of The independent variable on The dependent variable as well as The effect of moderating variables, which are presented as follow Table 2.
Pathcoefficient Struktur
Path
Hipote Predictio
Original Sample (O) T Statistics (|O/STDE V|) P Values DK -> KWPP
TK ->
KWPP
RG*DK ->
KWPP
RG*TK ->
*0.
KWPP
Significance Level *0.
Source: SmartPLS Data Processing Results Caption: DK= Dimension of Justice.
TK = Level of tax Awareness.
KWPP = taxpayers RG= Religiosity.
DISCUSSIONS
The Dimension Of Justice has a positive and insignificant effect on taxpayer compliance.
The tax justice dimension includes the distribution of the tax burden, equality in law enforcement, and transparency in the use of funds.
Although taxpayers who feel the tax system
is fair tend to be more compliant, the effect is not significant because perceptions of fairness are subjective and influenced by other factors such as trust in the government, quality of fiscal
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services, and tax knowledge.
Non-transparency in tax management can make taxpayers reluctant to comply even though the system is considered fair.
Social, cultural and economic factors also affect perceptions of tax fairness, especially in areas with high socio-economic The dissatisfaction of the middle and lower classes with the inequality of the tax burden can reduce compliance.
Therefore, the government needs to strengthen law enforcement, improve services, and provide comprehensive tax education to increase taxpayer This is in line with previous research (Estua et al.
, 2023.
Yadinta et al.
, 2.
has a positive and significant effect, meaning that the fairer the tax system is perceived, the greater the motivation to fulfill tax obligations (MuAoarif & Lestari, 2.
which states that tax justice has a positive effect and has an insignificant effect on MSME taxpayer compliance.
This shows that although fairness in the tax system is expected to encourage compliance, other factors such as better tax knowledge and strict sanctions play a greater role in motivating taxpayers to fulfill their tax obligations.
As for previous research, several studies were found that did not match the results of the study, namely, (Annisa & Suparna Wijaya, 2.
which stated that taxpayer justice had no effect on the compliance of MSME taxpayers in DKI Jakarta because MSME taxpayers felt that the tax regulations applied and the benefits received were not in accordance with the taxes paid.
The Level of Tax Awareness has a positive and insignificant effect on taxpayer compliance.
A high level of taxpayer awareness may encourage individuals to understand their obligations, but understanding alone is not enough to drive real tax compliance.
While tax awareness reflects the importance of tax contributions to development, without firm policies, clear incentives, and transparency of fund management, its impact on compliance is likely to be limited.
Several external factors, such as a lack of trust in the government's management of taxes, the complexity of the tax system, and the lack of rewards for compliant taxpayers, affect this relationship.
Taxpayers who feel that their contributions do not provide direct benefits or doubt the transparency of the use of funds tend to be less motivated to comply.
The results of this study are in line with previous studies, (Alamsyah et al.
, 2024.
Dewi et , 2021.
Fauzi et al.
, 2024.
Yuliani et al.
, 2.
which state that taxpayer awareness has a significant positive effect on taxpayer compliance, meaning that the more understanding the importance of paying taxes, individuals tend to be more obedient in fulfilling their obligations.
Internal factors such as individual character and attitude also play an important role in shaping this awareness.
The belief that taxes contribute to the welfare of the country can encourage a person to voluntarily fulfill their tax obligations.
As for previous research, several studies were found that did not match The results of this study, namely (Karnedi & Hidayatulloh, 2.
which conducted research on individual taxpayers domiciled in Yogyakarta, stating that taxpayer Awareness has no effect on individual taxpayer compliance.
This means that even though The level of taxpayer Awareness of Their tax obligations is high, this does not directly increase Their compliance in fulfilling tax obligations.
Religiosity does not strengthen the relationship between understanding The Dimension Of Justice on taxpayers compliance.
Religiosity does not always strengthen this relationship because perceptions of fairness are more influenced by external factors.
Taxpayers who feel the tax system is unfair, whether
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comply, despite having strong religious values.
In this case, the perception of injustice is more dominant than the moral encouragement from religiosity.
Taxpayers' direct experience of system injustices, such as benefits that are disproportionate to the tax paid or unequal treatment, is a major barrier to compliance.
Injustice, especially if taxpayers feel disadvantaged relative to others, reduces the influence of religiosity that focuses on general moral principles.
Overall, religiosity provides a moral basis, but its influence on tax compliance is limited if the tax system does not fulfill the principle of Therefore, improving the fairness of the tax system is key to increasing taxpayer compliance, regardless of an individual's religiosity level.
In addition, the government needs to focus on transparency and accountability in tax management to build taxpayers' trust in the tax system.
Religiosity strengthen the relationship between understanding the Level of Tax Awareness on Taxpayer compliance.
Religiosity plays an important role in increasing the effectiveness of taxpayer awareness Moral and spiritual values in religiosity, such as beliefs, religious practices, and spiritual experiences, encourage individuals to act honestly and responsibly.
Religious beliefs teach the importance of discipline and justice, thus strengthening taxpayers' motivation to report and pay taxes on time.
This is supported by attribution Theory put forward by (Jensen & Meckling, 1.
where individual behavior is influenced by internal factors such as personal values and beliefs.
In this context, religiosity acts as an internal factor that strengthens taxpayers' sense of moral Religion teaches the importance of social contribution, including paying taxes as a form of support for the welfare of society.
Religiosity also helps individuals understand tax as part of a moral responsibility, not just a legal obligation.
Religious practices and reflections build discipline and commitment, while religious experiences strengthen moral awareness.
Thus, religiosity encourages taxpayers to be more aware and compliant with tax obligations, making it an important factor in strengthening the relationship between tax awareness and compliance.
This is in line with (Dewi et al.
, 2.
who conducted research on individual taxpayers in The Depok.
Bekasi.
Pondok Gede.
Cibinong.
Cileungsi.
Ciawi and Bogor areas which stated that religiosity strengThens The relationship between The level of Awareness and taxpayer compliance because religious beliefs are often an internal driver for a person to behave morally, including in terms of paying taxes.
In addition, the ethical values embraced by individuals also influence their decision to comply with tax obligations.
CONCLUSIONS
Based on the results of research on AuThe Effect of The Dimensions of Justice, the level of Awareness of taxpayer compliance with Religiosity as a Moderating VariableAy, the following conclusions are obtained:
Dimension of Justice have a positive but insignificant effect on taxpayer compliance.
This shows that justice alone is not enough to influence compliance and requires other factors, such as trust in the government or a transparent tax system.
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The level of Awareness has a positive and statistically insignificant effect on taxpayer This means that other supports such as tax education, law enforcement, and incentives are needed for awareness to have a greater impact Religiosity cannot strengthen the relationship between the dimensions of justice and taxpayer compliance, suggesting that Dimension of Justice may be less relevant for religious individuals in complying with tax obligations.
Religiosity strengthen the relationship between the level of Awareness and taxpayer This show that Religiosity values help increase taxpayers' responsibility and motivation to fulfill their obligations.
Theoretical Implications The results of writing this research are expected to add to The academic literature and be used to develop a more comprehensive Theoretical model in understanding The same This research can be used as a reference in testing The variables of The Dimensions of Justice.
Level of Awareness as Independent Variables.
Taxpayer Compliance as The dependent variable Religiosity as a moderating variable in people who are employees who work in factory labor, people who have worked, and people who have income.
Managerial Implications This research produces findings that are useful for companies in supporting employee tax compliance, especially for people who work, have income, and are permanent employees.
Companies need to integrate religious values in the organizational culture by linking tax compliance with social and spiritual responsibility.
In addition, tax training for employees can be an effective tool to improve their understanding of tax obligations.
Policy Implications From the results of this study, the government should design a transparent and progressive tax system, according to income levels, to improve perceptions of fairness.
Tax education programs that integrate religious values can also improve taxpayer awareness and In addition, simplifying the automatic tax withholding system for permanent workers will help reduce errors and build trust in the tax system.
Limitations The limitation of this study lies in the measurement of all variables used, namely the Justice Dimension, the Level of Awareness as the independent variable, taxpayer compliance as the dependent variable, and religiosity as the moderating variable, all of which are measured using a questionnaire.
therefore, the data obtained only reflects the responses of the Respondents were drawn from social media platforms such as Facebook.
WhatsApp.
LinkedIn, and Instagram, so the surveys collected were not comprehensively instructed in their completion.
This led to limitations in the accuracy and depth of the answerss given, as there was no strict control over how the questionnaires were completed.
In addition, there were limitations in the number of respondents willing to complete The survey, which could affect the representativeness of the data.
This also adds to the challenge, as confirmation from respondents has to wait for an uncertain time, which can cause delays and potential inaccuracies in data collection.
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Suggestion This study suggests that religiosity be replaced with an independent variable and use more relevant moderating variable, such as tax literacy or tax knowledge, to examine the direct effect on taxpayer compliance.
in addition, future research can consider other variables such as the quality of tax services and transparency of tax management, and conduct research on corporate taxpayers in the service or trade sector to obtain a more diverse perspective.
Reference