MOTIVATIONAL POSTURES, KNOWLEDGE, AND IEER REPORTING BEHAVIOR TO TAX COMPLIANCE DECISSION: EXPERIMENTAL STUDIES ON STUDENT ENTREPRENEURS

Elen, Puspitasari and Yeye, Susilowati MOTIVATIONAL POSTURES, KNOWLEDGE, AND IEER REPORTING BEHAVIOR TO TAX COMPLIANCE DECISSION: EXPERIMENTAL STUDIES ON STUDENT ENTREPRENEURS. PUBLIKASI JURNAL.

PDF Download (2MB)

Abstract

Entrepreneurslz ¡p is not out of ¡lie reach of students. Subjects of entrepreneurship in universities provided with a spirit of togetherness and a high passion to encourage the emergence and dei’elopinent of modern Indonesian entrepreneurs coining from the campus.The ex!) e cl ed output of the ¡)OCCSS of teaching entreprelteurshif) is a real action of entrepreneurship, which starting a husimc with the right principles. Therefore, it is important frr student entrepreneurs ro understand the taxation. We examine and investigate how the postures motivation, knowledge of taxation, and peer reporting behavior influences tax compliance decision in experimental studies. In our experiment. the posture of motivation and knowledge of taxation are internal factors is placet! as a covarwte variable. 7e. pec’r reporting behaviors are externalfacrors as an experimental variable which are divided imito tv treatments. erefore, our research design called with Quasi Experimental Design Between-Subject with Covariate with random assignment ,nt’thod. SOjects in these e.rperimenls %‘ere 98 student entrepreneurs who have selected as ¡xmriicipanrs on business expo. The ana1sis techiz ique used was Analysis of Covariates. Our main results are wofald: First, we investigate that ¡he Oture of motivation and tax knowledge as concomitant focrors affect tax compliance decisions. Second, we find iluit lax compliance dec isioiis will be higher on subject experiment who obtained the compliant peer reporting behavior. Keywords: Tax Compliance Decisions, Motivational Postures, Knowledge, Peer Reporting Behavior, StLkIent Entrcprcncurs

Item Type:	Article
Subjects:	H Social Sciences > H Social Sciences (General)
Faculty / Institution:	Fakultas Ekonomika dan Bisnis
Depositing User:	Fakultas Ekonomi
Date Deposited:	11 Feb 2021 03:17
Last Modified:	11 Feb 2021 03:17
URI:	https://eprints.unisbank.ac.id/id/eprint/7545

Actions (login required)

View Item