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All Journal Jurnal Riset Akuntansi Kontemporer Journal of Economic, Business and Engineering (JEBE)
Muhammad Wisnu Girindratama
Department of Accounting, Faculty of Business and Economics, University of Surabaya, Indonesia
Automotive Engineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Engineering Mechanical Engineering

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THE EFFECT OF PROCEDURAL, DISTRIBUTIVE AND RETRIBUTIVE JUSTICE ON TAXPAYER’S COMPLIANCE Muhammad Wisnu Girindratama; Hari Hananto; Moh. Krisna Maulana
Journal of Economic, Business and Engineering (JEBE) Vol. 8 No. 1 (2026): October
Publisher : Universitas Sains Al Qur'an

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32500/jebe.v8i1.11060

Abstract

This study is motivated by the persistently low level of tax compliance in many developing countries, indicating that enforcement-based approaches alone are not fully effective. Therefore, it is important to understand psychological factors, particularly perceptions of fairness, in shaping taxpayer behavior. This study examines the effects of distributive justice, procedural justice, and retributive justice on tax compliance, grounded in justice theory. Using a quantitative approach and structural equation modeling, the results show that all three dimensions of justice have a positive and significant effect (p < 0.05) on tax compliance. These findings confirm that perceptions of fairness in the allocation of tax burdens, administrative processes, and the implementation of sanctions play a crucial role in encouraging compliance. In addition, the analysis of control variables reveals significant variations in compliance patterns across demographic groups, particularly based on gender, age, and education level. This study contributes to the behavioral taxation literature by emphasizing the central role of fairness in taxpayer decision-making, and provides practical implications for tax authorities to design policies that are more equitable, transparent, and responsive in order to enhance sustainable tax compliance.
THE PSYCHOLOGY OF SPEAKING OUT: FEAR, TRUST, AND MORAL REASONING IN WHISTLEBLOWING Muhammad Wisnu Girindratama; Fidelis Adityawan; Aykut Akbulut
JRAK Vol 18 No 2 (2026): October Edition
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v18i2.40955

Abstract

Whistleblowing is often treated as an administrative mechanism, with insufficient attention to the ethical, psychological, and organisational factors shaping individuals' decisions to speak out. This study aims at examining how individual and organisational factors interact in shaping whistleblowing decisions. Using in-depth interviews with public servants in local governments, the data were analysed thematically. Findings revealed complex interactions between individual and organisational factors that triggered moral rationalisation in whistleblowing decisions. Individuals navigate fear, trust, moral reasoning, organisational loyalty, and perceived consequences when deciding whether to disclose wrong ng. These findings suggest whistleblowing should be understood not merely as an institutional reporting mechanism but as an ethically and psychologically embedded process shaped by organisational and sociocultural contexts. The study contributes to whistleblowing literature by integrating individual and organisational dimensions into a moral-rationalisation perspective and offers practical insights for designing systems that better support individuals who report wrong.
Co-Authors Aykut Akbulut Fidelis Adityawan Hari Hananto Moh. Krisna Maulana