The Influence of Tax Morals, Religiosity and Income on Taxpayer Compliance with Behavioral Intentions with Digital reportings as an Intervening Variable

Objective - The aim of the research is to determine the influence of tax morale, religiosity and income on taxpayer compliance with the Behavioral Intentions with Digital Reporting variable as an intervening variable.Research Method - This type of research is quantitative. The population of this research is Small and Medium Enterprise taxpayers registered in Rokan Hulu Regency. The sample was 104 Small and Medium Enterprise respondents. The sampling technique in this research used random samplingFindings -The author found that tax morale has no effect on Behavioral Intentions with Digital Reportings, religiosity has no effect on tax compliance, religiosity has no effect on Behavioral Intentions with Digital Reportings. However, there is only tax morale regarding taxpayer complianceand income on taxpayer compliance and income on Behavioral Intentions with Digital Reportings.Limitations - this study only focuses on one area, namely Rokan Hulu Regency, and focuses on Small and Medium Enterprises (UKM), so the following researchers can expand the research to the provincial level and include non-employees as samples.