p-Index From 2021 - 2026
6.268
P-Index
This Author published in this journals
All Journal Nominal: Barometer Riset Akuntansi dan Manajemen Jurnal Kebijakan Publik JRMA (Jurnal Riset Manajemen dan Akuntansi) Jurnal Dinamika Akuntansi BAKI (Berkala Akuntansi dan Keuangan Indonesia) Riset Akuntansi dan Keuangan Indonesia Accounting Analysis Journal Jurnal Kajian Akuntansi Jurnal Penelitian Teori & Terapan Akuntansi (PETA) Jurnal Ekonomi, Manajemen Akuntansi dan Perpajakan (Jemap) Jurnal ULTIMA Accounting AkMen JURNAL ILMIAH QARDHUL HASAN: MEDIA PENGABDIAN KEPADA MASYARAKAT JURNAL AKUNTANSI, MANAJEMEN DAN EKONOMI Journal of Leadership in Organizations Business Management Analysis Journal (BMAJ) Kajian Akuntansi AKUNTABILITAS: Jurnal Penelitian dan Pengembangan Akuntansi TECHNOBIZ : International Journal of Business Syntax Idea Jurnal Akademi Akuntansi (JAA) The Indonesian Journal of Accounting Research Community Development Journal: Jurnal Pengabdian Masyarakat wacana equiliberium (jurnal pemikiran penelitian ekonomi) Journal of Educational Learning and Innovation (ELIa) Jurnal Altifani Penelitian dan Pengabdian kepada Masyarakat Journal of Applied Sciences in Accounting, Finance, and Tax Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat Jurnal Keuangan dan Akuntansi Terapan (KUAT) Jurnal Akuntansi dan Keuangan Indonesia PREVENIRE: Journal of Multidisciplinary Science Journal of Indonesian Economy and Business Neo Journal of economy and social humanities Best Journal of Administration and Management Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Klabat Accounting Review Aktiva: Journal Of Accountancy and Management Research of Finance and Banking Jurnal Inovasi Akuntansi Journal of Sustainable Community Development Riset Akuntansi dan Keuangan Indonesia Review of Management, Accounting, and Business Studies Journal of Sharia Economics, Banking and Accounting Indonesian Journal of Auditing and Accounting E-Jurnal Akuntansi
Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : E-Jurnal Akuntansi

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.