Effect of Religiosity, Perceived Risk, and Attitude on Tax Compliant Intention Moderated by e-Filing

Utama, Mekar Satria; Nimran, Umar; Hidayat, Kadarisman; Prasеtya, Arik

doi:10.3390/ijfs10010008

Cited by 8 publications

(2 citation statements)

References 27 publications

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“…Previous studies on Indonesia tax compliance have proven that the attitude of tax compliance positively affects the intention to comply (Hidayat et al, 2022;Sudiartana & Mendra, 2018;Utama et al, 2022). Furthermore, Bani-Khalid et al (2022) and Paleka and Vitezić (2023) found that attitudes toward behavior positively affected tax compliance intentions.…”

Section: Tax Compliance Attitude and Intention To Complymentioning

confidence: 88%

Determinants of tax compliance behavior among central Java SMEs: The mediating role of intention to comply

Hikmah,

Ratnawati,

Darmanto

2024

JAI

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Research aims: This study aims to prove the effect of tax compliance attitude, subjective norms, and perceived financial performance on the intention to comply. Furthermore, the study analyzes the effect of perceived financial performance and intention to comply with tax compliance behavior.Design/Methodology/Approach: This study used a quantitative approach with primary data from distributing questionnaires. The samples collected were 150 SMEs of Semarang City, Semarang Resident, Demak, and Kendal. The data were then analyzed employing Structural Equation Modeling calculated by Amos version 22.Research findings: Empirical findings demonstrated that attitudes toward tax compliance, subjective norms, and perceived financial performance positively influenced the intention to comply. Furthermore, perceived financial performance and intention to comply positively contributed to compliance behavior.Theoretical contribution/ Originality: This theoretical implication integrates the Theory of Planned Behavior and perceived financial performance as an alternative to perceived behavioral control.Practitioner/Policy implication: This study concludes that intention to comply provides a mediating role in the determinants of tax compliance.Research limitation/Implication: This research was limited by the unavailability of accurate data regarding the number of SMEs in Central Java, so sample calculations could not be done using a statistical approach. Future research is recommended to replicate this model in large companies by adding government policy as a moderating role in attitudes, subjective norms, and financial performance.

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Section: Tax Compliance Attitude and Intention To Complymentioning

confidence: 88%

Determinants of tax compliance behavior among central Java SMEs: The mediating role of intention to comply

Hikmah,

Ratnawati,

Darmanto

2024

JAI

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“…Among them, the number of indicators of failure state of enterprise tax risk intelligent assessment can be expressed as n. Through the intelligent assessment of enterprise tax risk, the failure state probability is summarized, the risk record information in the risk case base is summarized, and the risk report information is used to summarize the records of enterprise tax and enterprise operation information [21,22]. Store risk snapshot information while integrating enterprise tax monitoring information, and mark enterprise tax risk reasons and risk departments [23]. After standard processing, it is stored as risk snapshot information to establish a relationship between the duration of enterprise tax failure state and the duration of enterprise tax repair risk state.…”

Section: Design Of Enterprise Tax Risk Intelligent Evaluation Methods...mentioning

confidence: 99%

Intelligent Assessment Method of Enterprise Tax Risk Based on Deep Learning

Guo¹

2022

Wireless Communications and Mobile Computing

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Enterprise tax risk involves many aspects. In order to accurately realize enterprise tax risk assessment, an intelligent assessment method of enterprise tax risk based on deep learning is proposed. Collect enterprise tax risk information; reasonably distinguish the same type of risk information according to category, type, and appearance; extract the correlation characteristics of enterprise tax risk assessment; use the correlation characteristics to build a deep learning enterprise tax risk assessment model; search the best parameters of the automatic encoder; build a stacked automatic encoder based on the automatic encoder; combine it with the classifier; and complete the design of enterprise tax risk intelligent evaluation model. The experimental results show that the deviation ratio of Receiver Operating Characteristic (ROC), the risk assessment index of the proposed method, is less than 0.38 as a whole. Therefore, the enterprise tax risk intelligent assessment method based on deep learning is better.

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