Experimental Study on Individual Taxpayer: Motivational Posture and Peer Reporting Behavior

Elen Puspitasari, Yeye Susilowati, Wahyu Meiranto


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.


Motivational Postures; Peer Re-porting Behavior; Tax Compliance Decisions; Experiment.

Full Text:



Alabede, James O., Ariffin, Z.Z & Idris, K. M. 2011.

Individual Taxpayers Attitude and Compliance

Behavior in Nigeria: The Moderating

Role of Financial Condition and Risk Preference.

Journal of Accounting and Taxation. 3

(5): 91-104.

Alm, J., Kirchler, E & Muehlbacher, S. 2012. Combining

Psychology and Economics in the

Analysis of Compliance: From Enforcement

to Cooperation. Economic Analysis & Policy.

(2): 133-151.

Alm, J., Bloomquist, K. M & McKee, M. 2015. The

External Validity of Tax Compliance Experiments.

Economic Inquiry. 53 (4): 1170-1186

Alm, J., Bloomquist, K. M & McKee, M. 2016. When

You Know Your Neighbour Pays Taxes: Information,

Peer Effects, and Tax Compliance.

Fiscal Studies.

Bloomquist, K. M. 2011. Tax compliance as an evolutionary

coordination game: An agentbased

approach. Public Finance Review. 39 (1): 25-

Braithwaite, V. 2003. Dancing with Tax Authorities:

Motivational Postures and Non-Compliant

Actions. Taxing democracy. 15-39.

Braithwaite, V., Murphy, K & Reinhart, M. 2007.

Taxation threat, motivational postures, and

responsive regulation. Law & Policy. 29 (1):


Braithwaite, V. 2014. Defiance & Motivational Postures.

Encyclopedia of Criminology and Criminal

Justice. New York: Springer Science Business


Chan, C. W., Troutman, C. S & Bryan, D. 2000.

An Expanded Model of Taxpayer Compliance:

Empirical Evidence from the United

States and Hongkong. Journal of International

Accounting, Auditing, Taxation. 9

(2): 83-103.

Chau, G & Leung, P. 2009. A Critical Review of

Fischer Tax Compliance Model: A Research

Synthesis. Journal of Accounting and Taxation.

: 34-40.

Efebera, H., Hayes, D. C., Hunton, J. E & O Neil,

C. 2014. Tax Compliance Intentions of Low

Income Individual Taxpayers. Advances in

Accounting Behavioral Research. 7: 1-25.

Galbiati, R & Zanella, G. 2012. The Tax Evasion Social

Multiplier: Evidence from Italy. Journal

of Public Economics. 96 (5-6): 485-494.

Hite. 1988. The Effect of Peer Reporting Behavior

on Taxpayer Compliance. Journal of The

American Taxation Association. Spring.

Hofmann, E., Hoelzl, E & Kirchler, E. 2008. Preconditions

of Voluntary Tax Compliance:

Knowledge and Evaluation of Taxation,

Norms, Fairness, and Motivation to Cooperate.

Journal of Psychology. 216 (4): 209217.

Lymer, A & Oats, L. 2009. Taxation: Policy and

Practice. 16th ed. Birmingham: Fiscal Publications.

OECD. 2001. Organization for Economic and Cooperation

Development, Compliance Measurement

Practice Note: 1-23.

Palil, M. R. 2005. Does Tax Knowledge Matters in

Self-Assesment Systems? Evidence from Malaysian

Tax Administrative. The Journal of

American Academy of Business, Cambridge. 2:


Palil, M. R. 2010. Tax Knowledge and Tax Compliance

Determinants in Self Assessment System

in Malaysia. Doctoral Dissertation. Birmingham:

University of Birmingham.

Palil, M. R., Akir, M. R & Ahmad, W. F. 2013. The

Perception of Tax Payers on Tax Knowledge

and Tax Education with Level of Tax Compliance:

A Study the Influences of Religiosity.

ASEAN Journal of Economics, Management

and Accounting. 1 (1): 118-129.

Torgler. 2002. Speaking to Theorists and Searching

for Facts: Tax Morale and Tax Compliance

in Experiments. Journal of Economics Surveys.

(5): 657-683.

View Counter: Abstract - 112 and PDF - 124


  • There are currently no refbacks.

Add comment