THE INFLUENCE OF THE LEVEL OF RELIGIOSITY, KNOWLEDGE OF THE TAX ADMINISTRATION SYSTEM AND THE LEGITIMACY OF TAX AUTHORITIES ON THE COMPLIANCE OF TAXPAYERS IN ACEH WITH TAX MORALE AS MODERATION

: This study aimed at testing the influence of religiosity level, the knowledge on tax administration systems, and tax authorities legitimacy on tax compliance. The population in this study are individual and institutional tax payers registered in the Aceh Regional Office of Directorate General of Taxation. After selected through purposive sampling techniques, 400 taxpayers are selected as the sample for this research. The data analysis techniques used are multiple linear regression and moderation analysis. The results of the study revealed that the religiosity level, knowledge on tax administration systems, and tax morale influence the tax compliance. On the other hand, tax authority legitimacy do not have influence on tax compliance. However, tax morale diminished the relationship between religiosity level, knowledge on tax administration systems, tax authority legitimacy, and tax compliance.


INTRODUCTION
The implementation of Islamic law in Aceh Province brings positive things in the lives of Muslim taxpayers, ranging from procedures for behaving, speaking, to very disciplined and good patterns of daily life.Mohdali et al., (2017) mentioned that the role of religious values can trigger positive behavior and prevent negative behavior towards tax compliance, so that through strong religious beliefs it will encourage an increase in taxpayer compliance behavior.Despite the fact that taxes are a social obligation, it must be remembered that as citizens in a particular country, once the state imposes a tax, provided that it is for a legitimate reason and will be used in a legitimate manner, Muslims will become obliged and liable to pay the taxes Mustafa Kamal 1 Nadirsyah 2 Nuraini 3 | 244 imposed on them (Putri &;Tanno, 2017) .Tax compliance (Tax Compliance) is the attitude of taxpayers who willingly and sincerely without being forced to carry out tax obligations in the form of calculating taxes, paying their own taxes and reporting taxes (Ermawati, 2018).
Compliance regarding taxation is a responsibility for the government and the people as taxpayers to their Lord to fulfill all tax obligation activities and exercise their tax rights (Tahar & Rachman, 2014).Taxpayer Compliance is behavior based on a Taxpayer's awareness of his tax obligations while still based on applicable laws and regulations.
In reality, taxpayer compliance is an action that is not easy to actualize for every actor, including taxpayers in Aceh.
The Regional Office of the Directorate General of Taxes of Aceh (Kanwil DJP Aceh), which is mandated to collect tax collection in Aceh has 8 (eight) Primary Tax Service Offices (KPP) namely KPP Pratama Banda Aceh, KPP Pratama Lhokseumawe, KPP Pratama Meulaboh, KPP Pratama Bireuen, KPP Pratama Langsa, KPP Pratama Tapak Tuan, KPP Pratama Subulussalam and KPP Pratama Aceh Besar.The realization of tax revenue at the DGT Aceh Regional Office based on historical data in recent years has never reached 100%, as can be seen in table 1.

Year
Tax Revenue Target Realization of Tax Revenue (%) 2015IDR 5,474,701,552,996 IDR 3,474,738,800,016 79.10% 2016IDR 6,029,162,795,997 IDR 4,330,285,172,615 73.22% 2017201820192020 IDR 5,406,531,905,000 IDR 5,315,576,974,000 IDR 5,261,060,762,000 IDR 4,520,850,300,000 IDR 4,414,725,125,380 IDR 4,404,399,563,353 IDR 4,364,939,329,762 IDR 4,754,525,744,186 81.46% 82.09% 90.34% 92.44%Source: DGT Aceh Regional Office The low level of compliance of taxpayers in Aceh in paying taxes is also followed by the level of compliance of taxpayers in submitting annual tax returns.In 2020, the DGT Aceh Regional Taxable Income), how to pay and report taxes (Ilhamsyah et al., 2016).Someone who has qualified taxation education will have knowledge about taxation both about the tax rate they will pay and tax benefits that will be useful for their lives.compliance with the fulfillment of their obligations (Frey & Torgler, 2007)

DISCUSSION
Based on the validity test, it is known that all statements show valid where the value of Sig.(2-tailed) < 0.05 and Pearson Correlation is positive so that it can be concluded to pass the validity test.

Reliability Test
The results of reliability testing of all research variables can be seen in the table below:

Characteristics of Respondents
Before   above the significant level of 0.05 means that these variables have a normal distribution.

Multicollinearity Test
The test results show that the value tolerance The independent variable has a value greater than 0.10.
The VIF value is below the value of 10.
According to Ghozali, ( 2016), a regression model shows multoinolinearity if the tolerance value is less than 0.10 and the VIF value is more than 10.The conclusion is that the independent variable regression model does not have multicollinearity and has fulfilled the assumption of the multicollinearity test.

Heteroscedasticity Test
The heteroscedasticity test is used to test whether in regression models there is an inequality of variance from the residual of one observation to another.To test the presence or absence of heteroscedasticity can be done by looking at the scatterplot graph.

Hypothesis Testing Results
The

Coefficient of Determination
The results of the Determinant Coefficient Test can be seen in Table 6 below: Based on the table above, it can be seen that in multiple regression testing shows The F value is calculated at 299,292 with a significance value of 0.000 or less than 0.05, while the table t at the significance level of 0.05 and the free degree (df) is df = n-k-1 = 400-5-1=394 obtained a value of 1,971, thus the value of t is calculated > t table (299,292 > 1,971).
Similarly, the significance value < 0.05 (0.000 < 0.05).So Ha was accepted and Ho was rejected.This shows that there is

Partial Test
The t test aims to determine the influence between the independent variable and the dependent variable partially.The Partial Test Results can be seen in table 8 below: Taxpayers, the more it will increase Taxpayer Compliance.

Compliance of Taxpayers
The legitimacy of the Tax Authority has a calculated t value of 1.059 less Office has not succeeded in meeting the target of Compliance with the Submission of Annual Corporate and Private Tax Returns set by the government.Data from the DGT Aceh Regional Office is known from 340,747 taxpayers who are required to submit annual tax returns, the total taxpayers who submit annual tax returns are only 278,299 taxpayers or as many as 81.67%, and no KPP Pratama in Aceh has succeeded in meeting the compliance target of taxpayers to file annual tax returns.The low level of taxpayer compliance is certainly caused by many facts, such as religiosity (Benk et al., 2016), Knowledge of Tax Administration System (Oladipupo &; Obazee, 2016), 245 | The Influence of The Level of Religiosity, Knowledge of The Tax Administration System and The Legitimacy of Tax Authorities on The Compliance of Taxpayers In Aceh With Tax Morale as Moderation Legitimacy of Tax Authorities and Tax Morale (Murti et al., 2014).The first factor affecting taxpayer compliance is religiosity.Religiosity is the belief held by taxpayers to believe in God accompanied by a commitment to follow the principles they believe in and fear of violating tax regulations (Basri, 2016).The level of trust a taxpayer has in his God encourages him to be obedient in fulfilling tax rights and obligations, and religious commitment is used as a key variable to measure the level of religiosity of individuals based on the application of religious values, beliefs and practices in daily life.In religion, it is taught how great the reward is in helping the poor.Tax as one of the channels of income distribution from high-income people to low-income people is a means for people who have a high level of religiosity in donating.Research linking the value of religiosity with tax compliance has been conducted by Benk et al., (2016) who conducted a study of 403 individual taxpayers in Turkey.The results of the study stated that in general, religiosity affects voluntary tax compliance and forced tax compliance.The next factor that Number), tax sanctions, understanding of tax rates, PTKP (Non- i.e. test whether Tax Morale moderating the effect of the level of religiosity on Taxpayer compliance, testing whether Tax Morale moderating the effect of tax administration system knowledge on Taxpayer compliance as well as to test whether Tax Morale moderating the influence of the legitimacy of tax authorities on Taxpayer compliance.The equation for moderation regression analysis is as follows: of Tax Administration System 247 | The Influence of The Level of Religiosity, Knowledge of The Tax Administration System and The Legitimacy of Tax Authorities on The Compliance of Taxpayers In Aceh With discussing further about the results of this study, first discussed the characteristics of respondents.The characteristics of respondents are classified based on the Taxpayer Category (Individual/Entity), religion, and length of time the Taxpayer was registered.
a simultaneous influence of the Level of Religiosity, Knowledge of the Tax Administration System, Legitimacy of Tax Authorities, Tax Morale to Taxpayer Compliance.

Table 4 Statistical Descriptive Results
The Influence of The Level of Religiosity, Knowledge of The Tax Administration System and The Legitimacy of Tax Authorities on The Compliance of Taxpayers In Aceh With Tax Morale as Moderation Mustafa Kamal 1 Nadirsyah 2 Nuraini 3 The Influence of The Level of Religiosity, Knowledge of The Tax Administration System and The Legitimacy of Tax Authorities on The Compliance of Taxpayers In Aceh With Tax Morale as Moderation 251 |

.400 + 0.360X1 + 0.423X2 + 0.036X3+ 0.092X4+ e
The Influence of The Level of Religiosity, Knowledge of The Tax Administration System and The Legitimacy of Tax Authorities on The Compliance of Taxpayers In Aceh With Tax Morale as Moderation

of the Moderation Regression Test with the Interaction Test approach or Moderated Regression Analysis (MRA).
Mustafa Kamal 1 Nadirsyah 2 Nuraini 3 than t table 1.966 (1.059 <1.966) with a probability of a significance

The Effect of Knowledge of the Tax Administration System on Taxpayer Compliance with Tax Morale as
The Influence of The Level of Religiosity, Knowledge of The Tax Administration System and The Legitimacy of Tax Authorities on The Compliance of Taxpayers In Aceh With Tax Morale as Moderation morale has a positive effect on Taxpayer