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

This research examined the effect of Religiosity, Perceived Risk, and Attitude on Tax Compliant Intention, moderated by e-Filing. used a quantitative approach which involved Structural Equation Model (SEM). Large taxpayers are generally in form agencies individuals, so population this study comprised companies that Directorate General Taxation Taxpayers Jakarta, Service Offices 1 2, totaling 529 companies. Religiosity (X1) Risk (X2) significantly influence (Y1). Furthermore, (Y1) has positive significant Intention (Y2). e-Filing showed an insignificant moderating model. The novelties development Theory Planned Behavior involving other variables affect taxpayer compliance behavior, namely perceived risk taxpayers. In addition, involves variable as variable.