THE ECONOMIC PSYCHOLOGY OF TAX COMPLIANCE: THE EFFECTS OF SEQUENTIAL INFORMATION AND ECONOMIC FACTORS



Gudono Gudono(1*)

(1) Universitas Gadjah Mada
(*) Corresponding Author

Abstract


Kompleksitas urusan pajak yang tinggi dan faktor ekonomi bisa menyebabkan ketidaktaatan pembayar pajak. Paper ini melaporkan tiga eksperimen yang meneliti faktor-faktor tersebut secara simultan dalam kerangka belief revision theory (Einhorn & Hogarth, 1985; Hogarth & Einhorn. 1989). Di samping itu, penelitian ini memperluas temuan sebelumnya dengan meneliti pengaruh perubahan keyakinan (belief revision; pada keiaaian membayar pajak. Hasil eksperimen menunjukkan bahwa penyajian informasi secara berurutan dan konsisten punya pengaruh kecil pada perubahan keyakinan Relief revision; seseorang, sedangkan penyajian informasi secara campuran fmixedj punya pengaruh yang signifikan terhadap perubahan keyakinan (belief change; individu lentang keiaaian pajak. Di samping hasil tersebul, penelitian ini juga menemukan bahwa perubahan keyakinan pembayar pajak berpengaruh pada ketaaiannya dalam membayar pajak, namun pengaruh tersebut lergantung juga pada pengaruh reinforcer ratio. Temuan-temuan tersebut menunjukkan bahwa pengambilan keputusan yang kompleks, seperti halnya ketaatan dalam membayar pajak, tidak bisa hanya diamati dari sudut psikologi kognilif ataupun behavioral, melainkan harus dilihat dengan dua perspektif tersebut sekaligus.

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