Proceedings of the 24th Malaysia-Indonesia International Conference on Economics, Management, and Accounting (The 24th MIICEMA) in conjunction with The 9th Sriwijaya Economics, Accounting, and Business Conference (The 9th SEABC) (MIICEMA-SEABC 2025)

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The Effect of Taxpayer Knowledge, Tax Awareness on Land and Building Taxpayer Compliance: Moral Obligation and Religiosity as Moderating Variables

Authors
Pratana Puspa Midiastuty1, Eddy Suranta1, *, David Chandela2, Rini Indriani1, Danang Adi Putra1, Yasmina Dian Sativa1
1University of Bengkulu, Bengkulu, Indonesia
2Regional Revenue, Finance and Asset Agency of Rejang Lebong Regency, Curup, Indonesia
*Corresponding author. Email: eddy.suranta@unib.ac.id
Corresponding Author
Eddy Suranta
Available Online 23 February 2026.
DOI
10.2991/978-94-6463-994-0_8How to use a DOI?
Keywords
Taxpayer Knowledge; Tax Awareness; Moral Obligation; Religiosity; Taxpayer Compliance
Abstract

This study examines the influence of taxpayer knowledge and tax awareness on Land and Building Tax compliance in Rejang Lebong Regency, with moral obligation and religiosity as moderating variables. This study applies the Theory of Planned Behavior and Attribution Theory, using quantitative methods with 167 valid respondents selected through random sampling. The results of the study indicate that taxpayer knowledge and tax awareness both have a positive and significant influence on taxpayer compliance. Moral obligation strengthens the influence of both variables by encouraging ethical responsibility and personal commitment to tax obligations. Meanwhile, religiosity increases the influence of awareness but reduces the influence of knowledge, indicating that individuals with strong religious values may rely more on internal beliefs than technical understanding when deciding to comply. These results highlight that taxpayer compliance is shaped not only by rational knowledge but also by moral and spiritual values. This study contributes to the development of behavioral tax theory. It provides practical insights for local governments in designing tax education programs that emphasize ethical and cultural aspects to improve voluntary compliance.

Copyright
© 2026 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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Volume Title
Proceedings of the 24th Malaysia-Indonesia International Conference on Economics, Management, and Accounting (The 24th MIICEMA) in conjunction with The 9th Sriwijaya Economics, Accounting, and Business Conference (The 9th SEABC) (MIICEMA-SEABC 2025)
Series
Advances in Economics, Business and Management Research
Publication Date
23 February 2026
ISBN
978-94-6463-994-0
ISSN
2352-5428
DOI
10.2991/978-94-6463-994-0_8How to use a DOI?
Copyright
© 2026 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

risenwbib
TY  - CONF
AU  - Pratana Puspa Midiastuty
AU  - Eddy Suranta
AU  - David Chandela
AU  - Rini Indriani
AU  - Danang Adi Putra
AU  - Yasmina Dian Sativa
PY  - 2026
DA  - 2026/02/23
TI  - The Effect of Taxpayer Knowledge, Tax Awareness on Land and Building Taxpayer Compliance: Moral Obligation and Religiosity as Moderating Variables
BT  - Proceedings of the 24th Malaysia-Indonesia International Conference on Economics, Management, and Accounting (The 24th MIICEMA) in conjunction with The 9th Sriwijaya Economics, Accounting, and Business Conference (The 9th SEABC) (MIICEMA-SEABC 2025)
PB  - Atlantis Press
SP  - 98
EP  - 120
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-994-0_8
DO  - 10.2991/978-94-6463-994-0_8
ID  - Midiastuty2026
ER  -