Analisis Kepatuhan Pajak Pekerja Muda Indonesia dengan Pendekatan Motivational Posture Theory

https://doi.org/10.35912/jakman.v6i2.2991
Published: Mar 13, 2025

Abstract:

Purpose: This study aims to analyze the tax compliance of the younger generation in Indonesia using the Motivational Posture Theory approach.
Methodology/Approach: The study was conducted by distributing an online questionnaire to prospective respondents through various channels and analyzed using linear regression.
Results/Findings: The results show that the postures of commitment, capitulation, disengagement, and game playing significantly influence the tax compliance of young workers in Indonesia, while the posture of resistance has no significant impact on tax compliance among young workers in Indonesia.
Conclusions: This study shows that in the context of tax compliance of young workers in Indonesia, the motivational postures of commitment and capitulation play an important role in increasing tax compliance, while disengagement and game playing actually decrease tax compliance. Commitment, which reflects trust in the tax system, and capitulation, which reflects recognition of the tax authority, have a significant positive impact on tax compliance. Conversely, disengagement, which reflects the psychological separation of taxpayers from the tax authority, and game playing, which reflects efforts to find loopholes to avoid taxes, contribute to decreasing tax compliance.
Limitations: The distribution of the online questionnaire through various channels needs to be followed up with approaches to different young worker communities in order to obtain a larger and more representative sample.
Contribution: Research on tax compliance among the younger generation is still very rare in Indonesia, so this study provides some insights into the tax compliance of the younger generation.

Keywords:
1. Compliance
2. Tax
3. Worker
4. Young
5. Motivation
6. Posture
Authors:
1 . Priandaru Wahyu Utomo
2 . Rahadi Nugroho
3 . Galuh Dwi Cahyani
View PDF
How to Cite
Utomo, P. W. ., Nugroho, R., & Cahyani, G. D. . (2025). Analisis Kepatuhan Pajak Pekerja Muda Indonesia dengan Pendekatan Motivational Posture Theory . Jurnal Akuntansi, Keuangan, Dan Manajemen, 6(2), 461–472. https://doi.org/10.35912/jakman.v6i2.2991
Download Citation
  1. Endnote/Zotero/Mendeley (RIS)
  2. BibTeX

Downloads

Download data is not yet available.
Issue & Section
Vol. 6 No. 2 (2025): Maret
Articles
Creative Commons License

This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

References

    Ali, A., & Ahmad, N. (2014). Trust and tax compliance among Malaysian working youth. International Journal of Public Administration, 37(7), 389-396.

    Alm, J. (2014). 12. Expanding the theory of tax compliance from individual to group motivations. A Handbook of Alternative Theories of Public Economics, 260.

    Astari, L. M., & Sinarwati, N. K. (2024). Pengaruh Pengetahuan Pajak, Motivasi, dan Konsentrasi Belajar Terhadap Pemahaman Pajak Mahasiswa: Studi Pada Mahasiswa Young Entrepreneur Association Undiksha. Jurnal Akuntansi Profesi, 15(01), 133-142.

    Braithwaite, V., Reinhart, M., & Smart, M. (2010). Tax Non-compliance Among the Under-30s: Knowledge, Obligation or Skepticism?

    Favre-Martinoz, C., Haziza, D., & Beaumont, J.-F. (2015). A method of determining the winsorization threshold, with an application to domain estimation. Survey Methodology, 41(1), 57-77.

    Frey, B. S., & Torgler, B. (2017). Tax morale and conditional cooperation. Journal of comparative economics, 35(1), 136-159.

    Hertati, L. (2021). Pengaruh Tingkat Pengetahuan Perpajakan Dan Modernisasi Sistem Administrasi Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi. JRAK (Jurnal Riset Akuntansi Dan Bisnis), 7(2), 59-70.

    Kirchler, E., Hoelzl, E., & Wahl, I. (2018). Enforced versus voluntary tax compliance: The “slippery slope” framework. Journal of Economic psychology, 29(2), 210-225.

    Kurniawan, A., Meliala, R. N. B., & Febrianto, F. R. (2023). Factors influencing tax compliance in Indonesia. Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis, 5(1), 001-013.

    Mangoting, Y., & Sadjiarto, A. (2013). Pengaruh postur motivasi terhadap kepatuhan wajib pajak orang pribadi. Jurnal Akuntansi dan Keuangan, 15(2), 106-116.

    Mangoting, Y., & Sadjiarto, A. (2018). Pengaruh postur motivasi terhadap kepatuhan wajib pajak orang pribadi. Jurnal akuntansi dan keuangan, 15(2), 106-116.

    Mariana, L. (2020). Evaluasi Tingkat Kepatuhan Wajib Pajak Umkm Di Kpp Pratama Makassar Barat. Invoice, 2(1), 38-52.

    Mursalim, M., & Nasaruddin, F. (2020). Pengaruh Karakteristik Personal, Postur Motivasi Dan Lingkungan Sosial Terhadap Kepatuhan Wajib Pajak. Jurnal Mirai Management, 5(3), 232-242.

    Oktavia, E. C., & Suryono, B. (2021). Pengaruh Postur Motivasi, Norma Subyektif, Dan Kontrol Keperilakuan Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor. Jurnal Ilmu dan Riset Akuntansi (JIRA), 10(1).

    Puspitasari, E., Susilowati, Y., & Meiranto, W. (2017). Experimental Study on Individual Taxpayer: Motivational Posture and Peer Reporting Behavior. JDM (Jurnal Dinamika Manajemen), 8(1), 59-67.

    Putnam, R. D. (2018). Bowling alone: The collapse and revival of American community: Simon and schuster.

    Putri, A., & Wibowo, D. (2021). Faktor-faktor yang mempengaruhi kepatuhan wajib pajak UMKM. Jurnal Ilmu dan Riset Akuntansi (JIRA), 10(2).

    Putri, W. A. (2017). Insentif pajak dalam membentuk keputusan investasi. Moneter-Jurnal Akuntansi Dan Keuangan, 4(2), 132-138.

    Rasyid, M. (2016). Problem Heteroskedastisitas Dalam Data Cross-Section: Identifikasi dan Solusi.

    Shabrina, W., & Hadian, N. (2021). The influence of current ratio, debt to equity ratio, and return on assets on dividend payout ratio. International Journal of Financial, Accounting, and Management, 3(3), 193-204.

    Turner, J. C. (2015). Explaining the nature of power: A three?process theory. European journal of social psychology, 35(1), 1-22.

    Welsh, D. T., Ordóñez, L. D., Snyder, D. G., & Christian, M. S. (2015). The slippery slope: how small ethical transgressions pave the way for larger future transgressions. Journal of Applied Psychology, 100(1), 114.

    Zega, A., Gea, Y. V., Zebua, M. S., Ndraha, A. B., & Ferida, Y. (2024). Strategi peningkatan kesadaran pajak di kalangan generasi muda dalam era digital: Analisis peran teknologi dan pendidikan menuju Indonesia emas 2045. Jurnal Ilmu Ekonomi, Pendidikan Dan Teknik, 1(2), 11-22.

  1. Ali, A., & Ahmad, N. (2014). Trust and tax compliance among Malaysian working youth. International Journal of Public Administration, 37(7), 389-396.
  2. Alm, J. (2014). 12. Expanding the theory of tax compliance from individual to group motivations. A Handbook of Alternative Theories of Public Economics, 260.
  3. Astari, L. M., & Sinarwati, N. K. (2024). Pengaruh Pengetahuan Pajak, Motivasi, dan Konsentrasi Belajar Terhadap Pemahaman Pajak Mahasiswa: Studi Pada Mahasiswa Young Entrepreneur Association Undiksha. Jurnal Akuntansi Profesi, 15(01), 133-142.
  4. Braithwaite, V., Reinhart, M., & Smart, M. (2010). Tax Non-compliance Among the Under-30s: Knowledge, Obligation or Skepticism?
  5. Favre-Martinoz, C., Haziza, D., & Beaumont, J.-F. (2015). A method of determining the winsorization threshold, with an application to domain estimation. Survey Methodology, 41(1), 57-77.
  6. Frey, B. S., & Torgler, B. (2017). Tax morale and conditional cooperation. Journal of comparative economics, 35(1), 136-159.
  7. Hertati, L. (2021). Pengaruh Tingkat Pengetahuan Perpajakan Dan Modernisasi Sistem Administrasi Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi. JRAK (Jurnal Riset Akuntansi Dan Bisnis), 7(2), 59-70.
  8. Kirchler, E., Hoelzl, E., & Wahl, I. (2018). Enforced versus voluntary tax compliance: The “slippery slope” framework. Journal of Economic psychology, 29(2), 210-225.
  9. Kurniawan, A., Meliala, R. N. B., & Febrianto, F. R. (2023). Factors influencing tax compliance in Indonesia. Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis, 5(1), 001-013.
  10. Mangoting, Y., & Sadjiarto, A. (2013). Pengaruh postur motivasi terhadap kepatuhan wajib pajak orang pribadi. Jurnal Akuntansi dan Keuangan, 15(2), 106-116.
  11. Mangoting, Y., & Sadjiarto, A. (2018). Pengaruh postur motivasi terhadap kepatuhan wajib pajak orang pribadi. Jurnal akuntansi dan keuangan, 15(2), 106-116.
  12. Mariana, L. (2020). Evaluasi Tingkat Kepatuhan Wajib Pajak Umkm Di Kpp Pratama Makassar Barat. Invoice, 2(1), 38-52.
  13. Mursalim, M., & Nasaruddin, F. (2020). Pengaruh Karakteristik Personal, Postur Motivasi Dan Lingkungan Sosial Terhadap Kepatuhan Wajib Pajak. Jurnal Mirai Management, 5(3), 232-242.
  14. Oktavia, E. C., & Suryono, B. (2021). Pengaruh Postur Motivasi, Norma Subyektif, Dan Kontrol Keperilakuan Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor. Jurnal Ilmu dan Riset Akuntansi (JIRA), 10(1).
  15. Puspitasari, E., Susilowati, Y., & Meiranto, W. (2017). Experimental Study on Individual Taxpayer: Motivational Posture and Peer Reporting Behavior. JDM (Jurnal Dinamika Manajemen), 8(1), 59-67.
  16. Putnam, R. D. (2018). Bowling alone: The collapse and revival of American community: Simon and schuster.
  17. Putri, A., & Wibowo, D. (2021). Faktor-faktor yang mempengaruhi kepatuhan wajib pajak UMKM. Jurnal Ilmu dan Riset Akuntansi (JIRA), 10(2).
  18. Putri, W. A. (2017). Insentif pajak dalam membentuk keputusan investasi. Moneter-Jurnal Akuntansi Dan Keuangan, 4(2), 132-138.
  19. Rasyid, M. (2016). Problem Heteroskedastisitas Dalam Data Cross-Section: Identifikasi dan Solusi.
  20. Shabrina, W., & Hadian, N. (2021). The influence of current ratio, debt to equity ratio, and return on assets on dividend payout ratio. International Journal of Financial, Accounting, and Management, 3(3), 193-204.
  21. Turner, J. C. (2015). Explaining the nature of power: A three?process theory. European journal of social psychology, 35(1), 1-22.
  22. Welsh, D. T., Ordóñez, L. D., Snyder, D. G., & Christian, M. S. (2015). The slippery slope: how small ethical transgressions pave the way for larger future transgressions. Journal of Applied Psychology, 100(1), 114.
  23. Zega, A., Gea, Y. V., Zebua, M. S., Ndraha, A. B., & Ferida, Y. (2024). Strategi peningkatan kesadaran pajak di kalangan generasi muda dalam era digital: Analisis peran teknologi dan pendidikan menuju Indonesia emas 2045. Jurnal Ilmu Ekonomi, Pendidikan Dan Teknik, 1(2), 11-22.