Antecedents of cooperative motivation: Uncovering the tax behavior of micro-, small, and medium-sized enterprises in Indonesia

This study applies the theory of reasoned goal pursuit (TRGP) to explain cooperative tax motivation among Indonesian micro-, small, and medium-sized enterprises (MSMEs). TRGP offers an integrative framework linking cognitive, normative, and goal-oriented factors in tax compliance. A survey of 415 MSMEs was analyzed using partial least squares structural equation modeling to examine the influence of tax attitudes, subjective norms, and goal orientation. Findings show that attitudes and norms significantly predict cooperative motivation through commitment and capitulation. Notably, procurement and approval goals serve as mediators, not moderators, highlighting the central role of goal activation in tax behavior. This is the first known application of TRGP in the MSME context, extending its relevance from individual to organizational settings. The results also provide practical implications for tax authorities: aligning incentives with entrepreneurs’ goals—such as access to procurement and reputational approval—may enhance voluntary compliance. Overall, the study contributes both theoretically and practically to the design of behaviorally informed tax policy.