Title: INTRINSIC AND EXTRINSIC MOTIVATION OF INDIVIDUAL TAXPAYERS IN PARTICIPATING TAX AMNESTY
Author: DIANWURI PRAMESTIKA
Affiliations : Masters Program in Accounting, Faculty of Economics and Business, Universitas Airlangga , Surabaya, Indonesia
Publisher: Universitas Airlangga
Abstract
This research aims to examine the different influences of individual taxpayers' intrinsic and extrinsic motivation on the decision to take part in tax amnesty. The research design was a 2 x 2 factorial experiment between subjects. Participants were randomly assigned to two levels of intrinsic motivation conditions with an indicator factor for guilt (high or low) and two levels of extrinsic motivation conditions with an indicator factor for the amount of fine (high or low). The research subjects were 96 participants who were undergraduate students in Accounting and Management who had taken taxation courses. The results of the ANOVA analysis indicate that participants with high feelings of guilt are more likely to take part in the tax amnesty than participants with low feelings of guilt. And participants tend to be encouraged to take part in tax amnesty when there are high fines compared to low fines. Another finding was that participants treated with a combination of guilt and high fines were more strongly motivated to take part in the tax amnesty than participants treated with a combination of guilt and low fines. However, there was no significant difference in the decision to take part in tax amnesty for participants with high fines and low guilt compared to participants with high guilt and low fines.
Keywords: intrinsic motivation, extrinsic motivation, guilt, fines, tax amnesty
Sources: http://repository.unair.ac.id/87339/
