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All Journal PSYMPATHIC ANIMA Indonesian Psychological Journal
Wilis Srisayekti
Universitas Padjadjaran
Social Sciences

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The Effect of Sanctions on Cooperative Behavior: A Study on Medium Trust Individuals in the Context of Corruption Dewi Rosiana; Achmad Djunaidi; Indun Lestari Setyono; Wilis Srisayekti
ANIMA Indonesian Psychological Journal Vol. 34 No. 1 (2018): ANIMA Indonesian Psychological Journal (Vol. 34, No. 1, 2018)
Publisher : Laboratory of General Psychology, Faculty of Psychology, Universitas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (311.166 KB) | DOI: 10.24123/aipj.v34i1.2023

Abstract

This study aims to describe the effect of sanctions (individual sanctions, collective sanctions, and absence of sanctions) on cooperative behavior of individuals with medium trust in the context of corruption. Both collective sanctions and individual sanctions, are systemic, which means sanctioning behavior is exercised not by each individual but by the system. Cooperative behavior in this context means choosing to obey rules, to reject acts of corruption and to prioritize public interests rather than the personal interests. Conversely, corruption is an uncooperative behavior to the rules, and ignores the public interest and prioritizes personal interests. Research subjects were 62 students. The Chi-Square Analysis was used to see the association between the variables and the logistic regression model was applied to describe the structure of this association. Individual sanction is recommended as punishment to medium trust individuals to promote cooperative behavior in the context of corruption. The results showed that individuals with medium trust had more cooperative behavior.
Faktor-Faktor Psikologis sebagai Determinan Kepatuhan Pajak: Studi Eksplorasi pada Wajib Pajak Elis Anisah Fitriah; Zulrizka Iskandar; Wilis Srisayekti; Zainal Abidin
Psympathic : Jurnal Ilmiah Psikologi Vol 6, No 1 (2019): PSYMPATHIC
Publisher : Fakultas Psikologi, Universitas Islam Negeri (UIN) Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/psy.v6i1.4701

Abstract

This study aimed to explore the cognition of taxpayers related to their experience in reporting income tax and understand what the influencing factors on the willingness to pay taxes. Interpretative phenomenology design was applied through semi-structured interviews to four taxpayers as participants. Data was analyzed by developing of textures and structural descriptions. The results showed that psychological factors that considered by participant in their tax behavior including knowledge about the system and tax regulation as well as information on the use of tax returns; perceived service and trust in tax authority. Further research is needed to understand the dynamics of psychological variables in influencing tax behavior with cooperative perspective instead of compliance to avoid punishment.
Co-Authors Achmad Djunaidi Dewi Rosiana Elis Anisah Fitriah, Elis Anisah Indun Lestari Setyono Zainal Abidin Zulrizka Iskandar