INFLUENCE OF KNOWLEDGE, TRUST, AND RELIGIOSITY ONINDIVIDUAL TAX COMPLIANCE WITH ZAKAT PAYMENT AS AMODERATING VARIABLE IN KPP PRATAMA CIMAHI

Abstract

This study aims to examine and analyze whether Knowledge, Trust, andReligiosity influence Individual Tax Compliance with Zakat Payment as a ModeratingVariable. A case study was conducted on Individual Taxpayers registered at the KPPPratama Cimahi Tax Office. A total of 400 respondents were sampled. This study usesvalidity and reliability tests, as well as statistical tests with a multiple regression analysisapproach and Moderate Regression Analysis (MRA). The research results show that (1)Knowledge is in the very good category with a score percentage of 91%. (2) Trust is in thevery good category with a score percentage of 89%. (3) Religiosity is in the very goodcategory with a score percentage of 91%. (4) Knowledge has a positive and significanteffect on individual tax compliance; Trust has a positive and significant effect on individualtax compliance; Religiosity has a positive and significant effect on individual taxcompliance; Knowledge, Trust, and Religiosity simultaneously have a positive andsignificant effect on individual tax compliance. (5) Knowledge, Trust, and Religiosity withZakat Payment as a Moderating Variable simultaneously have a significant effect onindividual tax compliance.