Table 2.

Measurement Model

Variable	Indicator	Loading	p-value
Religiosity (X1)	Belief (ideological) (X1.1)	0.501	< 0.001
	Religious Practices (X1.2)	0.500	< 0.001
	Appreciation (X1.3)	0.561	< 0.001
	Knowledge (intellectual) (X1.4)	0.652	< 0.001
	Practice (Consequences) (X1.5)	0.661	< 0.001
Attitude (X2)	Behavioral Belief (X2.1)	0.675	< 0.001
	Evaluation of Behavioral Belief (X2.2)	0.675	< 0.001
The utilization of e-Filing (X3)	Frequency of Use (X3.1)	0.583	< 0.001
	The simplicity of the System (X3.2)	0.564	< 0.001
	Comprehensive Security (X3.3)	0.679	< 0.001
Tax compliant intention
(Y1)	Personal Tendency to Behave (Y1.1)	0.513	< 0.001
	The decision to Be Compliant (Y1.2)	0.513	< 0.001

Source: Research Data (2020)