Quantitative analysis reveals a positive link between religiosity and tax compliance among food businesses, suggesting potential strategies for tax authorities.
Key Points
Higher religiosity correlates with improved tax compliance in small businesses, particularly among female managers.
Analysis showed significant positive effects, with a rate of compliance influenced by respondents' religiosity levels.
Conducted using a quantitative approach involving 90 small food and beverage businesses, utilizing SEM-PLS for data analysis.
Findings encourage tax authorities to integrate religious values into compliance improvement strategies.