RELIGIOSITY, KNOWLEDGE, AND SERVICE: UNVEILING WHAT DRIVES TAXPAYERS’ MOTIVATION TO PAY TAXES

Abstract

This study aims to examine whether religiosity, tax knowledge, and service quality can enhance taxpayers’ motivation to pay taxes. Employing a quantitative research design, data were collected through structured questionnaires distributed to 148 non-employee taxpayers residing in the JABODETABEK region. The collected data were analyzed to identify the extent to which cognitive, spiritual, and service-related factors contribute to taxpayers’ willingness and motivation to fulfill their tax obligations. The findings reveal that: (1) religiosity has a positively influence on taxpayers’ motivation, implying that moral and spiritual values play an important role in shaping tax behavior; (2) Tax knowledge has a positive influence on taxpayers’ motivation to pay taxes, suggesting that better understanding of taxation encourages compliance and (3) service quality demonstrates a positive influence on taxpayers’ motivation, highlighting the importance of efficient and trustworthy public service delivery in fostering voluntary tax compliance. The results of this study can provide input for the government in making decisions or formulating policies to encourage public motivation in paying taxes.