HUBBUL WATHON MINAL IMAN AND TAX COMPLIANCE INTENTION: THE MODERATING ROLE OF TAX AWARENESS

Authors

  • Dewi Kusuma Wardani Universitas Sarjanawiyata Tamansiswa
  • Ni’matul Ula Qurrotul Aini Universitas Sarjanawiyata Tamansiswa

DOI:

https://doi.org/10.36563/r9zgx743

Keywords:

Hubbul Wathon Minal Iman, tax awareness, tax compliance intention, prospective taxpayers, Theory of Planned Behavior

Abstract

This study aims to examine the effect of understanding hubbul wathon minal iman on prospective taxpayers’ intention to comply with tax obligations and to investigate the moderating role of tax awareness. The study employed a quantitative approach using primary data collected through questionnaires distributed to 501 Muslim prospective taxpayers in Indonesia selected through purposive and snowball sampling techniques. Data were analyzed using multiple regression and moderated regression analysis (MRA) with IBM SPSS 26. The results indicate that understanding hubbul wathon minal iman has a positive and significant effect on tax compliance intention. Furthermore, tax awareness significantly moderates and strengthens the relationship between understanding hubbul wathon minal iman and prospective taxpayers’ intention to comply taxes. These findings imply that religious and nationalist values, suppoted by high tax awareness, can encourage voluntary tax compliance among young generations. This study contributes to behavioral taxation literature by integrating local religious values within the Theory of Planned Behavior framework.

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Published

2026-08-10

Issue

Vol. 5 No. 2 (2026): Special Issue

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Articles

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Copyright (c) 2026 Dewi Kusuma Wardani, Ni’matul Ula Qurrotul Aini

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How to Cite

HUBBUL WATHON MINAL IMAN AND TAX COMPLIANCE INTENTION: THE MODERATING ROLE OF TAX AWARENESS. (2026). JAT : Journal Of Accounting and Tax , 5(2), 793-811. https://doi.org/10.36563/r9zgx743