An Experimental Study: Gender And Framing In Tax Compliance

Abstract

Framing is a process of generating meaning by utilizing language. After reading positive or negative framing, this study aims to determine whether there are differences in tax compliance decisions between feminine gender taxpayers and masculine gender taxpayers. Prospect Theory becomes the basis for explaining how framing can affect individual choices. Sampled in this study is a student of the Accounting study program at Khairun University who has passed the Taxation course. The sampling technique used in this study was purposive sampling, using an experimental research model with a 2x2 factorial design. The analysis used by the researchers was the Mann-Whitney U test to test the hypothesis. This study's results show a difference in tax compliance between taxpayers who are given positive and negative framing. There is a difference between the Taxpayer with the masculine gender and the feminine gender after being given negative framing. However, there is no difference between taxpayers of feminine gender and masculine gender after being given positive framing. The results obtained from interaction testing also proved the influence of the difference between positive and negative framing, or masculine and feminine gender, on tax compliance.