Increasing tax income by sanctions and penalties for taxpayers who do not report taxes properly requires a significant cost. One effective method is tax amnesty. Even though it is considered as an effective method, the implementation of tax amnesty has not been optimal even the income from tax amnesty is far less than the potential domestic tax. Therefore it is necessary to consider the factors driving the taxpayer to carry out a tax amnesty. Previously, taxpayers only considered economic and non-economic aspects, but there were other considerations such as guilt and driven by the level of intrinsic religiosity of taxpayers when they did not report taxes with actual conditions. This study examines whether guilt has an influence on the voluntary compliance of taxpayers driven by intrinsic religiosity. Respondents of this study are taxpayers in Indonesia using online surveys. This study was analyzed using SEM-based covariance with Smart PLS 2.0. The results of the study explained that foreseeability and intrinsic religiosity had a significant effect on tax amnesty reporting. Intrinsic religiosity only moderates foreseeability as an indicator of guilt for tax amnesty reporting.
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To cite this article: Hakim Z.A., Safira, Hadi Mahmudah, H. (2019). Guilt Cognitions, Religiosity and Taxpayer Voluntary Disclosure, International Journal of Academic Research in Accounting, Finance and Management Sciences 9 (4): 160-168
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