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Research on taxpayer compliance behavior is more focused on individual external value factors. Another factor that deserves attention related to taxpayer compliance behavior is the individual's internal value. One of the internal values that can be a determining factor for tax compliance is religiosity. Religiosity in the form of religious teachings teaches things that are useful for maintaining individual honesty, in this case the taxpayer. Previous research indicated that religiosity is one of the factors that influence voluntary compliance of taxpayers. The purpose of this study is to obtain empirical evidence that religiosity affects taxpayer compliance. By using taxpayer respondents who are in the City of Parepare, evidence is obtained that religiosity has a significant influence on voluntary tax compliance.

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Financial Law
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IAIN Parepare1


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