The Role of Mental Accounting Theory In Explaining Asymmetric Tax Compliance Toward Income Tax and Value Added Tax Among Non-Incorporated Self-Employed Individuals

Nur Fadilah Hanifah; Deya Winanda; Mukhtaruddin

doi:10.47709/jebma.v6i1.8117

Authors

Nur Fadilah Hanifah Universitas Sriwijaya
Deya Winanda Universitas Sriwijaya
Mukhtaruddin Universitas Sriwijaya

DOI:

https://doi.org/10.47709/jebma.v6i1.8117

Keywords:

Akuntansi Mental, Pajak Penghasilan, Pajak Pertambahan Nilai, Individu Pekerja Mandiri, Kepatuhan Pajak

Abstract

Latar belakang: Penelitian ini bertujuan untuk menganalisis peran Mental Accounting Theory (MAT) dalam menjelaskan kepatuhan pajak yang bersifat asimetris terhadap Pajak Penghasilan (PPh) dan Pajak Pertambahan Nilai (PPN) pada individu pekerja mandiri yang tidak berbadan hukum. Kelompok ini mencakup pemilik usaha perseorangan, pekerja lepas (freelancer), dan pelaku usaha mikro yang beroperasi tanpa entitas hukum terpisah serta secara langsung bertanggung jawab atas pengelolaan pendapatan, arus kas, dan kewajiban perpajakan tanpa mekanisme pemotongan pihak ketiga. Perbedaan karakteristik pengelolaan keuangan tersebut diduga memengaruhi cara mereka memandang dan memenuhi kewajiban pajak.

Metode: Penelitian ini menggunakan metode Systematic Literature Review (SLR) dengan protokol PRISMA. Sebanyak 60 artikel yang terindeks di Scopus dan SINTA pada periode 2020–2026 dianalisis secara sistematis untuk mengidentifikasi pola konseptual dan temuan empiris terkait penerapan Mental Accounting Theory dalam konteks kepatuhan pajak.

Hasil: Hasil kajian menunjukkan bahwa akuntansi mental secara signifikan membentuk cara wajib pajak mengategorikan kewajiban pajaknya secara kognitif. Pajak Penghasilan umumnya dipersepsikan sebagai pengurangan langsung terhadap pendapatan pribadi sehingga memicu loss aversion dan resistensi psikologis. Sebaliknya, Pajak Pertambahan Nilai sering kali diperlakukan sebagai bagian dari arus kas usaha akibat tidak adanya pemisahan mental yang konsisten antara dana pajak dan dana operasional. Perbedaan persepsi ini menghasilkan pola kepatuhan yang asimetris, seperti keterlambatan pembayaran, penggunaan sementara dana pajak untuk kebutuhan operasional, serta variasi tingkat kepatuhan sukarela.

Kesimpulan: Penelitian ini memperkuat relevansi Mental Accounting Theory dalam kajian perpajakan perilaku dengan menunjukkan bahwa struktur kognitif wajib pajak berperan penting dalam membentuk perilaku kepatuhan yang berbeda terhadap jenis pajak yang berbeda. Secara praktis, temuan ini memberikan implikasi bagi perumusan kebijakan perpajakan yang lebih adaptif terhadap pola pikir dan struktur kognitif wajib pajak pekerja mandiri non-badan hukum, sehingga strategi peningkatan kepatuhan dapat dirancang secara lebih efektif dan kontekstual.

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