Pengaruh Postur Motivasi Terhadap Kepatuhan Wajib Pajak Orang Pribadi

Yenni Mangoting, Arja Sadjiarto


The purpose of this study is to determine whether motivational factors using the motivational indicators of posture affects individual taxpayer compliance in submit the annual tax return. Samples used are 36 individual taxpayers who run small businesses. Multiple regression analysis is used to examine the data. The results shows that motivational factors by using motivational posture indicators such as commitment, capitulation, resistance and disengagement partially not affect an individual taxpayer in performing tax compliance. Whereas motivational factors using the game playing indicators partially affects compliance of the individual taxpayer in performing tax compliance. Simultaneously, all the variables affect the tax compliance of the individual taxpayer.


Motivation, Tax Payer, commitment, capitulation, resistance, disengagement, game playing.

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