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All Journal Jurnal Ilmu Manajemen (JIM) MIX : Jurnal Ilmiah Manajemen
Ari Irawan
Universitas Brawijaya
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Hubungan antara Intrinsic Religiousness, Attitude toward Digital Piracy, dan Intention to Commit Digital Piracy Ari Irawan
Jurnal Ilmu Manajemen Vol 8 No 3 (2020)
Publisher : UNESA In Collaboration With APSMBI (Aliansi Program Studi dan Bisnis Indonesia)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (8.914 KB) | DOI: 10.26740/jim.v8n3.p675-683

Abstract

This study aims to (1) find out the effect of Intrinsic Religiousness on Attitude toward Digital Piracy (2) find out the effect of Intrinsic Religiousness on Intention to Commit Digital Piracy (3) find out the effect of Attitude toward Digital Piracy on Intention to Commit Digital PiracyThe type of research used is associative with a quantitative approach. The population in this study were 2013-2018 students of Universitas Brawijaya who using Microsoft Office and worship in mosques on the main campus of Universitas Brawijaya. The sample used in this study was 115 respondents taken by using purposive sampling and data collection methods using questionnaires. Data analysis used is descriptive statistical analysis and path analysis (path analysis). The data in this study were processed using SPSS. The results of this research show that Intrinsic Religiousness (x) has a significant on Attitude toward Digital Piracy (z) and Intention to Commit Digital Piracy (y), moreover Attitude toward Digital Piracy (z) have a significant effect on Intention to Commit Digital Piracy (y).
What Drives Enforced Compliance? Insights from the Extended Slippery Slope Model among Value Added Taxpayers Rosalita Rachma Agusti; Brillyanes Sanawiri; Ari Irawan
MIX: JURNAL ILMIAH MANAJEMEN Vol 16, No 1 (2026): MIX : Jurnal Ilmiah Manajemen
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/jurnal_mix.2026.v16i1.014

Abstract

Objectives: This study examines the interrelationships among coercive power, implicit trust, antagonistic climate, and enforced tax compliance within the theoretical framework of the Extended Slippery Slope Framework.Methodology: Utilizing a quantitative research design, data were collected from 359 Value Added Taxpayers in East Java, Indonesia. The analysis focuses on how taxpayer perceptions of institutional authority influence their compliance behavior.Finding: Empirical results reveal that coercive power significantly exacerbates the emergence of an antagonistic climate, whereas implicit trust exerts a mitigating effect. Furthermore, an antagonistic climate is positively associated with enforced compliance, indicating that taxpayer adherence in such contexts is driven more by perceived institutional pressure than by intrinsic moral obligation. Mediation analysis further substantiates the role of antagonistic climate as a significant intermediary in the relationships between coercive power and enforced compliance, as well as between implicit trust and enforced compliance.Conclusion: These findings contribute to the growing body of behavioral tax literature by highlighting the psychological mechanisms that underpin compliance behavior. The results advocate for a dual-strategy approach in tax administration that integrates both enforcement mechanisms and trust-enhancing interventions to foster sustainable tax compliance over the long term.
Co-Authors Brillyanes Sanawiri Rosalita Rachma Agusti