Pengaruh Postur Motivasi Terhadap Kepatuhan Wajib Pajak Orang Pribadi

Authors

  • Yenni Mangoting Fakultas Ekonomi Program Studi Akuntansi Universitas Kristen Petra
  • Arja Sadjiarto Fakultas Ekonomi Program Studi Akuntansi Universitas Kristen Petra

:

https://doi.org/10.9744/jak.15.2.106-116

Keywords:

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

Abstract

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.

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Published

2013-11-01

How to Cite

Mangoting, Y., & Sadjiarto, A. (2013). Pengaruh Postur Motivasi Terhadap Kepatuhan Wajib Pajak Orang Pribadi. Jurnal Akuntansi Dan Keuangan, 15(2), 106-116. https://doi.org/10.9744/jak.15.2.106-116