The effect of attitude and religiosity on tax compliant intention moderated by the utilization of e-Filing

This research examined the effect of religiosity and attitude on tax compliant intention, moderated by The utilization e-Filing. was analytical with a quantitative approach. Data analysis used measurement model Structural Equation Model (SEM) WarpPLS approach because moderating variables where is very well in like this. tools use 6.0 Software. Large taxpayers are generally form agencies individuals, so population this study companies that Directorate General Taxation Taxpayers Jakarta, Tax Service Offices 1 2, totaling 529 companies. Religiosity (X1) (X2) significantly influence intention (Y1). e-Filing showed significant model. novelties can be found include development Theory Planned Behavior from basic theory proposed Ajzen (1991) involving other affect taxpayer compliance behavior, namely taxpayers. concepts or models (TPB) involves religiosity, attitude, system. In addition, it variable as variable.