EMOTIONAL BURDEN OF SP2DK AND TAX AVOIDANCE: THE MEDIATING ROLE OF POSITIVE EMOTIONS

Abstract

This study examines the mediating role of positive emotions in the relationship between emotional burden arising from SP2DK document preparation and tax avoidance decisions among individual taxpayers in Indonesia. Despite the increasing use of administrative monitoring instruments in tax enforcement, prior studies have largely overlooked the psychological costs experienced by taxpayers during administrative interactions. Integrating Cognitive Load Theory and Broaden-and-Build Theory, this study proposes that the emotional burden generated by complex tax administrative procedures reduces taxpayers’ positive emotional states and subsequently increases the tendency toward tax avoidance behavior. This research employs a quantitative approach using Partial Least Squares–Structural Equation Modeling (PLS-SEM) with data collected from 118 individual taxpayers who had previously responded to Surat Permintaan Penjelasan atas Data dan/atau Keterangan (SP2DK) in Indonesia. The findings reveal that emotional burden significantly increases tax avoidance behavior and simultaneously exerts a strong negative effect on positive emotions. Furthermore, positive emotions partially mediate the relationship between emotional burden and tax avoidance decisions. These findings indicate that excessive administrative pressure may erode taxpayers’ emotional resources, thereby weakening cooperative attitudes and increasing the likelihood of aggressive tax behavior. This study contributes to the behavioral taxation literature by highlighting the importance of emotional mechanisms in tax compliance decisions and extending the understanding of psychological costs in tax administration. Practically, the findings suggest that tax authorities should adopt more human-centered communication strategies and simplify administrative procedures to maintain taxpayers’ emotional stability and support voluntary tax compliance.

Keywords: Emotional Burden; Positive Emotions; SP2DK; Tax Avoidance; Voluntary Tax Compliance