The Role of Patriotism in Moderating the Relationship between Tax Knowledge and Religiosity on Taxpayer Compliance Survey on MSMEs Registered at KPP Pratama Jakarta Kalideres, Indonesia

Objective: This study examines the effect of tax knowledge and religiosity on taxpayer compliance with patriotism as a moderating variable. Time and Place of Research: MSME taxpayers registered at the Jakarta Kalideres Pratama Tax Service in 2024. Methods: The sample in this study amounted to 100 MSME taxpayers registered at the Jakarta Kalideres Pratama Tax Service Office which was obtained using the standard formula. This study uses a non-probability sampling technique with an incidental sampling approach. The data used in this study are primary, the data were collected by questionnaire and analyzed using multiple linear regression analysis and Moderated Regression Analysis with Partial Least Square (PLS) SEM. Results: The results of hypothesis testing show that Religiosity has a positive and significant effect on Taxpayer Compliance. This is in accordance with the Theory of Planned Behavior, where religiosity influences the attitude of MSME taxpayers in the Jakarta Kalideres Pratama Tax Office area to comply with tax regulations. Religiosity influences control belief, namely the individual's perception of the ease or difficulty of complying with taxation, because religion is often a guideline to avoid unethical behavior, such as avoiding taxes. Conclusion: The results of this study indicate that Tax Knowledge and Religiosity affect Taxpayer Compliance. However, Patriotism does not strengthen the effect of Tax Knowledge on Taxpayer Compliance, while Patriotism can strengthen the effect of Religiosity on Taxpayer Compliance.