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

Elen, Puspitasari and Yeye, Susilowati MOTIVATIONAL POSTURES, KNOWLEDGE, AND PEER REPORTING BEHAVIOR TO TAX COMPLIANCE DECISSION: EXPERIMENTAL STUDIES ON STUDENT ENTREPRENEURS. ICEBM 2016.

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Abstract

Entrepreneurship is not out of the reach of students. Subjects of entrepreneurship in universities provided with a spirit of togetherness and a high passion to encourage the emergence and development of modern Indonesian entrepreneurs coming from the campus.The expected output of the process of teaching entrepreneurship is a real action of entrepreneurship, which starting a business with the right principles. Therefore, it is important for student entrepreneurs to 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 placed as a covariate variable. While, peer reporting behaviors are external factors as an experimental variable which are divided into two treatments. Therefore, our research design called with Quasi Experimental Design Between-Subject with Covariate with random assignment method. Subjects in these experiments were 98 student entrepreneurs who have selected as participants on business expo. The analysis technique used was Analysis of Covariates. Our main results are twofold: First, we investigate that the posture of motivation and tax knowledge as concomitant factors affect tax compliance decisions. Second, we find that tax compliance decisions will be higher on subject experiment who obtained the compliant peer reporting behavior. Keywords: Tax Compliance Decisions, Motivational Postures, Knowledge, Peer Reporting Behavior, Student Entrepreneurs

Item Type:	Article
Subjects:	H Social Sciences > H Social Sciences (General)
Faculty / Institution:	Fakultas Ekonomika dan Bisnis
Depositing User:	Fakultas Ekonomi
Date Deposited:	14 Jun 2021 06:30
Last Modified:	14 Jun 2021 06:33
URI:	https://eprints.unisbank.ac.id/id/eprint/7911

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