Title: INTRINSIC AND EXTRINSIC MOTIVATION OF INDIVIDUAL TAXPAYERS IN PARTICIPATING IN TAX AMNESTY

Authors: DIANWURI PRAMESTIKA

Affiliations : Masters Program in Accounting, Faculty of Economics and Business, Universitas Airlangga , Surabaya, Indonesia

Publisher: Universitas Airlangga

Abstract

This study aims to examine the differences in the influence of intrinsic and extrinsic motivation of individual taxpayers on the decision to participate in the tax amnesty. The research design was a 2 x 2 factorial experimental between subjects. Participants were randomly assigned to two levels of intrinsic motivation conditions with a guilt indicator factor (high or low) and two levels of extrinsic motivation conditions with a fine indicator factor (high or low). The study subjects were 96 undergraduate students in Accounting and Management who had taken taxation courses. The results of the ANOVA analysis indicated that participants with high guilt were more likely to participate in the tax amnesty than those with low guilt. Furthermore, participants were more likely to participate in the tax amnesty when there were high fines compared to those with low fines. Another finding was that participants treated with a combination of guilt and high fines were more strongly motivated to participate in the tax amnesty than those treated with a combination of guilt and low fines. However, there was no significant difference in the decision to participate in the tax amnesty for participants with high fines and low guilt compared to those with high guilt and low fines.

Keywords: intrinsic motivation, extrinsic motivation, guilt, fines, tax amnesty

Sources: http://repository.unair.ac.id/87339/