Table 3.

Result of Estimation and Testing of the Direct Effect

Relations between variables	Hypothesis	Path coefficient	P-value	Conclusion
Religiosity → Attitude	H1	0.342	0,002	Significant
Religiosity → Tax compliant intention	H2	0.267	< 0,001	Significant
Attitude → Tax compliant intention	H3	0.199	0,001	Significant
Mediating Variable: The Utilization of e-Filing
Religiosity → Tax compliant intention	H4	0.251	0.063	Significant
Attitude → Tax compliant intention	H5	0.188	0.072	Significant

Source: Research Data (2020)