Pengaruh Religiusitas Terhadap Kepatuhan Wajib Pajak Dengan Kesadaran Wajib Pajak Sebagai Variable Moderasi

Welfare is a constitutional mandate that must be carried out by the state. Therefore, in managing the state, the government must prioritize the interests of the community. The government strives to realize this welfare by carrying out various development activities. Development in Indonesia is highly dependent on the size of the State Budget (APBN). Taxes are the main instrument in supporting the state budget, where the majority of state revenue is taxes. Therefore, it is important for the government to maintain taxpayer compliance. This study aims to analyze the effect of religiosity on tax compliance, with tax awareness as a moderating variable. The research method used quantitative analysis techniques using partial least squares (PLS) with the help of smartPLS software. Respondents in this study numbered 100 people, and the sampling technique used purposive sampling. The results show that religiosity has a significant and positive influence on tax compliance. Tax awareness has a significant and positive influence on tax compliance. Tax awareness is unable to moderate the influence of the religiosity variable on tax compliance.