Mental Accounting dan Kepatuhan Pajak: Sebuah Tinjauan Literatur

Abstract

Mental accounting bisa didefinisikan sebagai sebagai serangkaian ukuran kognitif pelaku ekonomi dalam mengelola, mengevaluasi, dan memelihara kegiatan keuangannya. Kepatuhan pajak dapat didefinisikan sebagai keputusan wajib pajak untuk mematuhi peraturan perpajakan dengan membayar pajak tepat waktu dan akurat. Penelitian ini bertujuan untuk mengetahui hubungan pengaruh mental accounting terhadap kepatuhan pajak. Studi ini dilakukan dengan melakukan tinjauan literatur atas berbagai artikel yang sudah terpublikasi dengan menerapkan kata kunci yang sudah ditetapkan. Hasil tinjauan literatur menunjukkan bahwa mental accounting berpengaruh pada kepatuhan pajak berdasarkan keputusan wajib pajak dalam melakukan pemisahan (segregasi) penghasilan yang mereka lakukan. Wajib pajak yang melakukan pemisahan memiliki kecenderungan kepatuhan pajak yang lebih tinggi dibanding mereka yang menyatukan biaya pajak dari penghasilan kotor mereka.

Determinants of Taxpayer Compliance in MSMEs registered at KPP Pratama Karawang Utara

“…A person's attitude towards an action describes the extent to which he perceives the behavior as positive or negative (Rahman Septya Fathonah Dewi, 2022) The theory of planned behavior is a theory related to describing the behavior of taxpayers in fulfilling their tax obligations (Budiman, 2018). This behavioral approach shows that tax compliance is a form of taxpayer behavior (Fitriandi & Ahmar, 2022). According to the theory of planned behavior (Ad Qisthon, 2021), a person's ease in complying with taxes is influenced by how well they understand the tax system, which is in turn influenced by how well they understand the tax system.…”

“…However, research (Hikmah, 2021) shows that taxpayer compliance is not affected by taxpayers using mental accounting. Mental accounting may have an impact on taxpayer compliance, according to the literature (Fitriandi & Ahmar, 2022).The theory, based on the above, is as follows:…”

“…Mental accounting is another factor that has an impact on taxpayer compliance (Ad Qisthon, 2021). Mental accounting is taxpayer awareness regarding sales distribution (Fitriandi & Ahmar, 2022). Every time a buying and selling transaction occurs, the taxpayer's mind immediately thinks of recording a portion of the sale for tax payment (Hikmah, 2021).There are still many MSMEs in Karawang that have not recorded their finances so they have difficulty managing their finances.…”