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All Journal JURNAL MATEMATIKA STATISTIKA DAN KOMPUTASI Khazanah Pendidikan Abdimas Terapan: Jurnal Pengabdian Kepada Masyarakat Terapan Dinamika Publik: Jurnal Manajemen dan Administrasi Bisnis Jurnal Pemimpin Bisnis Inovatif E-Jurnal Akuntansi
Hutomo Atman Maulana
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Religion Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Public Health Social Sciences

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Journal : E-Jurnal Akuntansi

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Rich or Poor: Experimental Evidence on the Self-Validation Hypothesis and Tax Compliance Behavior Nur Anita; Hutomo Atman Maulana; Frida Fanani Rohma
E-Jurnal Akuntansi Vol. 35 No. 10 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i10.p16

Abstract

This study aims to investigate the influence of the self-validation hypothesis on tax compliance, considering whether individual income is high or low. This research uses an experimental method with a 22 factorial design. The participants in the experiment were students of public financial accounting at the Politeknik Negeri Bengkalis. Through the Elaboration Likelihood Model (ELM) theory, this research helps explain why tax messages have different impacts on various groups of people. Interestingly, the research findings indicate that individuals with high incomes are more likely to comply with taxes compared to those with low incomes. To improve tax compliance, the government must design communication strategies tailored to taxpayers' levels of motivation and cognitive capacity.
Co-Authors Frida Fanani Rohma Kartika Ayuni Larbiel Hadi Nur Anita Rosada Dwi Iswari Salbi, Salbiyah Yunelly Asra