Pengaruh Kesadaran Wajib Pajak Dan Mental Accounting Terhadap Penggelapan Pajak: Persepsi Mahasiswa Akuntansi Universitas Mataram
DOI:
https://doi.org/10.29303/risma.v6i3.3285Keywords:
Taxpayer Awareness, Mental Accounting, Perception of tax evasion, Accounting StudentsAbstract
This study is motivated by Indonesia's low tax ratio, which is partly attributable to taxpayers' non-compliance, including tax evasion practices. The purpose of this study is to examine and analyze the effect of taxpayer awareness and mental accounting on the perception of tax evasion among undergraduate accounting students at the University of Mataram. This study employs a quantitative approach with an associative research design and uses primary data collected through questionnaire distribution. The sample consisted of 131 respondents selected using purposive sampling based on the Slovin formula. The respondents were active undergraduate accounting students at the University of Mataram who had completed Taxation I and Taxation II courses. The data were analyzed using multiple linear regression analysis. The findings indicate that taxpayer awareness has a significant effect on perceptions of tax evasion, whereas mental accounting has no significant effect. Nevertheless, both independent variable exhibit a negative relationship with perceptions of tax evasion. Furthermore, the model explains 4% of the variance in perceptions of tax evasion, while the remaining 96% is explained by other factors. These findings suggest that factors other than taxpayer awareness and mental accounting are likely to play a more substantial role in shaping students perceptions of tax evasion.
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