Shaming of Tax Evaders: Empirical Evidence on Perceptions of Retributive Justice and Tax Compliance Intentions

Although naming-and-shaming (shaming) is a commonly used tax enforcement mechanism, little is known about the efficacy of shaming tax evaders. Through two experiments, this study examines the effects of shaming tax evaders on third-party observers’ perceptions of retributive justice and tax compliance intentions, and whether the salience of persuasion of observers moderates these relationships. Based on insights from defiance theory, the message learning model, and persuasive communications, this study predicts and finds that shaming evaders increases observers’ tax compliance intentions. Furthermore, the results show that higher persuasion, which includes sanction and normative appeals, affects observers’ tax compliance intentions. This study also suggests that shaming has a positive effect on perceptions of retributive justice. Importantly, the results reveal that perceptions of retributive justice in shaming punishment mediate the effect of shaming on tax compliance intentions. The implications for theory and practice are discussed.

MEDIA PEMBELAJARAN BERBAHAN LOOSE PART DALAM PEMBELAJARAN EKSAK DI MI KEDUNGWULUH LOR

Media is a tool that is used to convey informatiabson from the sender of the message to the recipient of the message. Learning media is defined as a tool used by teachers to convey learning material to students, and a means of communication between students and students. There are problems such as the use of learning media at MI Muhammadiyah Kedungwuluh Lor is not optimal. This activity seeks to provide assistance in creating and using learning media, especially in exact subjects so that student learning outcomes are getting better.