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.

Proscriptive Injunctions Can Elicit Greater Reactance and Lower Legitimacy Perceptions Than Prescriptive Injunctions

Based on previous research investigating proscriptive injunctions (requesting that one should not do something) versus prescriptive injunctions (requesting that one should do something), we propose that proscription leads to greater reactance than does prescription for a range of actions, and that this effect is associated with lower perceived legitimacy of the injunction. Across five experimental studies, our student and general population samples received proscriptions or prescriptions and reported their reactance. Proscription led to greater reactance than did prescription in all five studies. This effect was accentuated by an authoritative source (Study 2), was mediated by the perceived legitimacy of the request (Study 3 and Study 4), and was attenuated by a self-affirmation intervention (Study 5). We suggest that proscriptions are viewed as more obligatory than prescriptions, limit the scope of behavioral alternatives, restrict perceived autonomy, and elicit greater reactance. The findings have implications for the design of effective persuasive communications.

The Effect of Herding Behaviors on Dual-Route Processing of Communications Aimed at Tourism Crowdfunding Ventures

Communications can be integral in persuading funders to invest in visitor economy crowdfunding. Despite the important role of diverse communications on consumer persuasion, research on the effectiveness of persuasive communications related to crowdfunding ventures has been limited. To bridge the gap, this study aims to verify an elaboration likelihood model to better understand the role of dual-route persuasive communications. Seven hypotheses related to argument quality, source credibility, benefit of crowdfunding, attachment to fundraiser and platform, and continued crowdfunding were examined, using herding behavior as a moderator. The findings revealed that argument quality had a substantial impact on benefit. Further, source credibility was found to have positive impacts on benefit and attachment; benefit had a significant effect on attachment and continued crowdfunding, and attachment had the strongest influence on continued crowdfunding. Additionally, herding behavior was found to moderate five of the six hypotheses.

Komunikasi Persuasif Tentang Kesehatan Mental Melalui Komik Digital (Studi pada Akun Instagram @petualanganmenujusesuatu)

Mental health is an issue labeled as taboo and is very rarely discussed in Indonesia. This issue calls for works in order to spread mental health awareness and one of the ways is by doing persuasive communications through digital comics. The purpose of this research is to study persuasive communications about mental health through digital comics. This research was conducted using qualitative approach and case study method on an Instagram account named @petualanganmenujusesuatu. Data collection techniques used in this research were interview, observation, and literature review. The researches used Persuasive Communications, Mental Health, dan Digital Comics Theory. The results of this research indicate 3 things, the implementation of persuasive communications about mental health through digital comics have 3 types of purposes which are affective, cognitive, and conative purpose. Strategies implied are strategies in composing messages, choosing the channel, and feedback. Persuasive communications about mental health through digital comics is also influenced by the visualization of the comics itself as the media, through character depiction and color selection.Kesehatan mental adalah suatu isu yang masih dianggap tabu dan jarang dibicarakan di Indonesia. Hal ini mendorong upaya untuk menyebarkan kesadaran tentang kesehatan mental, salah satunya dengan melakukan komunikasi persuasif melalui komik digital. Tujuan penelitian ini adalah untuk mengetahui komunikasi persuasif tentang kesehatan mental melalui komik digital. Penelitian ini menggunakan pendekatan kualitatif dengan metode studi kasus pada akun Instagram @petualanganmenujusesuatu. Teknik pengumpulan data menggunakan wawancara, observasi, dan studi kepustakaan. Teori yang digunakan adalah Teori Komunikasi Persuasif, Kesehatan Mental, dan Komik Digital. Hasil penelitian terdiri atas 3 hal, yaitu pelaksanaan komunikasi persuasif tentang kesehatan mental melalui komik digital memiliki 3 tujuan secara afektif, kognitif, atau konatif. Strategi yang digunakan adalah strategi penyusunan pesan, pemilihan saluran, dan umpan balik. Selain itu, komunikasi persuasif tentang kesehatan mental juga dipengaruhi oleh visualisasi komik sebagai medianya, yaitu melalui penggambaran karakter dan pemilihan warna.