Presenters: Bunga Sofya Ardana, Indriyana Puspitosari
Affiliation: State Islamic University Raden Mas Said Surakarta
Room: 7
ICIES News- At the 4th International Conference on Islamic Economics Studies (ICIES) 2024, Bunga Sofya Ardana and Indriyana Puspitosari from State Islamic University Raden Mas Said Surakarta presented their research titled “The Moderating Role of E-Filing in the Relationship Between Religiosity, Perceived Risk, and Attitude on Tax Compliance Intentions.” This study focused on the tax compliance intentions (TCI) of Micro, Small, and Medium Enterprises (MSMEs) in the Central Java II region, particularly in Surakarta City, where tax revenue has seen a consistent increase.
The research aimed to examine the moderating effect of e-filing on the relationships between religiosity (RL), perceived risk (PR), and attitude (ATD) towards tax compliance intentions. Using multiple linear regression analysis, the study analyzed data from 91 MSMEs under the Directorate General of Taxes in the Central Java II region.
Key findings from the research indicated that perceived risk and attitude significantly influence tax compliance intentions. However, religiosity showed a negative relationship with tax compliance intentions. Interestingly, the presence of e-filing (EFIL) did not significantly strengthen or weaken the influence of religiosity, perceived risk, and attitude on tax compliance intentions. This suggests that e-filing did not function as an effective moderating variable in the proposed model.
Ardana and Puspitosari highlighted the practical implications of these findings for tax authorities and policymakers. While the adoption of e-filing systems is generally seen as a step towards improving tax compliance, this study suggests that its impact as a moderating factor might be limited. Therefore, additional measures may be needed to enhance the effectiveness of e-filing in influencing tax compliance behavior among MSMEs.
The presentation at ICIES 2024 provided valuable insights into the complex interplay between individual attitudes, perceptions, and technology in tax compliance. The research underscores the need for a multifaceted approach to tax policy that goes beyond technological solutions and considers the broader behavioral and cultural factors influencing compliance.
The findings from this study contribute to the ongoing discourse on improving tax compliance among MSMEs, particularly in regions with growing economic activity. By understanding the limitations of e-filing as a moderating variable, tax authorities can better design interventions that address the underlying drivers of tax compliance behavior.