Experimental Study on Individual Taxpayer: Motivational Posture and Peer Reporting Behavior
the effect of motivational postures and tax reporting behavior of ones peers on taxpayer com-pliance was examined in this experimental study. This experimental research was conducted under the circumstances arranged and direct manipulation on taxpayer external factor, namely the independent variable...
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| Format: | Article |
| Language: | English |
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Universitas Negeri Semarang
2017-03-01
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| Series: | Jurnal Dinamika Manajemen |
| Subjects: | |
| Online Access: | https://journal.unnes.ac.id/nju/index.php/jdm/article/view/10411 |
| _version_ | 1818536936242937856 |
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| author | Elen Puspitasari Yeye Susilowati Wahyu Meiranto |
| author_facet | Elen Puspitasari Yeye Susilowati Wahyu Meiranto |
| author_sort | Elen Puspitasari |
| collection | DOAJ |
| description | the effect of motivational postures and tax reporting behavior of ones peers on taxpayer com-pliance was examined in this experimental study. This experimental research was conducted under the circumstances arranged and direct manipulation on taxpayer external factor, namely the independent variable is peer reporting behavior, so it can be determined causality effect of the independent variable on the dependent. The respondent is 81 taxpayers whose run the small business. A motivational posture was measured by using 29 statements developed by Braithwaite. Analysis of Covariance is used because this research conducting Quasi Experimen-tal Design Between-Subject with Covariate with random assignment method. Peer reporting behavior as an experimental variable consists of two level treatments. The result shows that the posture of motivation Indonesian taxpayers as a concomitant factor does not affect tax compli-ance decisions. Furthermore, this study provides evidence that peer reporting behavior were significant factors in explaining the experimental reporting decision. The findings of this study are expected to provide discourse to the government to improve tax compliance decisions in Indonesia in terms of posture motivation and peer reporting behavior among taxpayers. |
| first_indexed | 2024-12-11T18:44:20Z |
| format | Article |
| id | doaj.art-9ec573639b044e7081ec1761ca2549ef |
| institution | Directory Open Access Journal |
| issn | 2086-0668 2337-5434 |
| language | English |
| last_indexed | 2024-12-11T18:44:20Z |
| publishDate | 2017-03-01 |
| publisher | Universitas Negeri Semarang |
| record_format | Article |
| series | Jurnal Dinamika Manajemen |
| spelling | doaj.art-9ec573639b044e7081ec1761ca2549ef2022-12-22T00:54:30ZengUniversitas Negeri SemarangJurnal Dinamika Manajemen2086-06682337-54342017-03-0181596710.15294/jdm.v8i1.104116224Experimental Study on Individual Taxpayer: Motivational Posture and Peer Reporting BehaviorElen Puspitasari0Yeye Susilowati1Wahyu Meiranto21Faculty of Economic and Business, University of Stikubank, Semarang, Indonesia1Faculty of Economic and Business, University of Stikubank, Semarang, Indonesia2Faculty of Economic and Business, University of Diponegoro, Semarang, Indonesiathe effect of motivational postures and tax reporting behavior of ones peers on taxpayer com-pliance was examined in this experimental study. This experimental research was conducted under the circumstances arranged and direct manipulation on taxpayer external factor, namely the independent variable is peer reporting behavior, so it can be determined causality effect of the independent variable on the dependent. The respondent is 81 taxpayers whose run the small business. A motivational posture was measured by using 29 statements developed by Braithwaite. Analysis of Covariance is used because this research conducting Quasi Experimen-tal Design Between-Subject with Covariate with random assignment method. Peer reporting behavior as an experimental variable consists of two level treatments. The result shows that the posture of motivation Indonesian taxpayers as a concomitant factor does not affect tax compli-ance decisions. Furthermore, this study provides evidence that peer reporting behavior were significant factors in explaining the experimental reporting decision. The findings of this study are expected to provide discourse to the government to improve tax compliance decisions in Indonesia in terms of posture motivation and peer reporting behavior among taxpayers.https://journal.unnes.ac.id/nju/index.php/jdm/article/view/10411motivational posturespeer re-porting behaviortax compliance decisionsexperiment. |
| spellingShingle | Elen Puspitasari Yeye Susilowati Wahyu Meiranto Experimental Study on Individual Taxpayer: Motivational Posture and Peer Reporting Behavior Jurnal Dinamika Manajemen motivational postures peer re-porting behavior tax compliance decisions experiment. |
| title | Experimental Study on Individual Taxpayer: Motivational Posture and Peer Reporting Behavior |
| title_full | Experimental Study on Individual Taxpayer: Motivational Posture and Peer Reporting Behavior |
| title_fullStr | Experimental Study on Individual Taxpayer: Motivational Posture and Peer Reporting Behavior |
| title_full_unstemmed | Experimental Study on Individual Taxpayer: Motivational Posture and Peer Reporting Behavior |
| title_short | Experimental Study on Individual Taxpayer: Motivational Posture and Peer Reporting Behavior |
| title_sort | experimental study on individual taxpayer motivational posture and peer reporting behavior |
| topic | motivational postures peer re-porting behavior tax compliance decisions experiment. |
| url | https://journal.unnes.ac.id/nju/index.php/jdm/article/view/10411 |
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