THE EFFECT OF MOTIVATIONAL POSTURE IS REVIEWED FROM COMMITMENT, CAPITULATION, RESISTANCE, DISENGAGEMENT AND GAME PLAYING ON TAXPAYER COMPLIANCE (Study on Individual Taxpayers in Tegal City)

Abstract

The aims of this research are: 1). to determine the effect of motivational posture in terms of commitment to individual taxpayer compliance, 2). to determine the effect of motivational posture in terms of capitulation on individual taxpayer compliance, 3). to determine the effect of motivational posture in terms of resistance to individual taxpayer compliance, 4). to determine the effect of motivational posture in terms of disengagement on individual taxpayer compliance, 5). to determine the effect of motivational posture in terms of game playing on individual taxpayer compliance. The research method used in this study is a quantitative method. Data collection in this study was carried out using a questionnaire technique. While the analysis tool used is the classical assumption test, multiple regression analysis, hypothesis testing in the form of simultaneous tests and partial tests, as well as the coefficient of determination. The results of this study are: 1). From the partial test of motivational posture in terms of commitment to taxpayer compliance, a tcount value of 4.446 > ttable of 1.98 with a sig value = 0.000 <0.05, 2). From the positive partial test of motivational posture in terms of capitulation on taxpayer compliance, a tcount value of 2.430 > ttable of 1.98 is obtained with a sig value = 0.017 <0.05, 3). From the partial test of motivational posture in terms of resistance to taxpayer compliance, the value of -tcount is -2.198 < -ttable is -1.98 with a sig value = 0.030 <0.05, 4). From the partial test of motivational posture in terms of disengagement towards taxpayer compliance, the value of -tcount is - 2.562 < -ttable is -1.98 with a sig value = 0.012 <0.05, 5). From the partial test of motivational posture in terms of game playing on taxpayer compliance, a -tcount value of -2.299 < -ttable of -1.98 with a sig = 0.024 <0.05 is obtained. The conclusions of this study are that 1) There is a positive influence on motivational posture in terms of commitment to individual taxpayer compliance, 2). There is a positive influence on motivational posture in terms of capitulation on individual taxpayer compliance, 3). There is an influence of motivational posture in terms of resistance to individual taxpayer compliance, 4). There is a negative influence of motivational posture in terms of disengagement on individual taxpayer compliance, 5). There is a negative influence of motivational posture in terms of game playing on individual taxpayer compliance.