Determinants of Positive Motivational Postures: A Survey in A Legal Entity State University

Nur Cahyonowati, Dwi Ratmono, Totok Dewayanto


This study aims to provide empirical evidence regarding the factors that accommodate the positive
motivational posture of taxpayers, namely commitment and capitulation postures. This research
investigates the social distance between taxpayers and authorities when there is a change in tax
regulations at Legal Entity State University (or PTNBH), especially for individual taxpayers at
Diponegoro University. Based on the slippery slope theory, theory of fairness, morals, and complexity,
this study predicts that trust in authority, procedural justice, distributive justice, tax morals, and the
complexity of the taxation system play a crucial role in accommodating the deference postures of
individual taxpayers. Our survey indicates that distributive fairness and tax morale helps to shorten the
perceived social distance between taxpayers and the authorities by accommodating commitment. While,
procedural fairness, distributive fairness, and tax morale are crucial to accommodate the capitulation
posture. This research suggests implications for policy recommendations.
Keywords: Positive Postures, Trust, Fairness, Moral, Complexity.

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