MENTAL ACCOUNTING DAN KEPATUHAN PAJAK: SEBUAH TINJAUAN LITERATUR

Primandita Fitriandi, Nurmala Ahmar

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.

Keywords


mental accounting; kepatuhan pajak; pengelakan pajak

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References


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DOI: https://doi.org/10.32897/jsikap.v6i2.1145

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