PENGARUH MENTAL ACCOUNTING, KESADARAN PAJAK, SANKSI PAJAK, DAN SOSIALISASI PAJAK TERHADAP KEPATUHAN PAJAK (STUDI PADA ORANG PRIBADI PELAKU UMKM DI KABUPATEN BEKASI)

Hazmi, Raldin Alif Al (2025) PENGARUH MENTAL ACCOUNTING, KESADARAN PAJAK, SANKSI PAJAK, DAN SOSIALISASI PAJAK TERHADAP KEPATUHAN PAJAK (STUDI PADA ORANG PRIBADI PELAKU UMKM DI KABUPATEN BEKASI). Skripsi thesis, Politeknik Keuangan Negara STAN.

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Abstract

ABSTRAK Usaha Mikro, Kecil, dan Menengah (UMKM) merupakan salah satu sektor perekonomian terpenting di Indonesia yang terus berkembang. Namun, tingkat kepatuhan pajak UMKM masih menjadi masalah serius. Oleh karena itu, tujuan studi ini adalah untuk menganalisis pengaruh mental accounting, kesadaran pajak, sanksi pajak, dan sosialisasi pajak terhadap kepatuhan pajak orang pribadi sebagai pelaku UMKM di Kabupaten Bekasi. Penelitian ini dilakukan dengan menggunakan pendekatan kuantitatif. Data primer yang bersumber dari hasil survei kuesioner yang diberikan kepada responden digunakan sebagai data penelitian. Penelitian ini menggunakan 147 sampel berdasarkan hasil kuesioner yang diperoleh. Analisis data dilakukan dengan metode Structural Equation Model – Partial Least Squares (SEM-PLS). Hasil penelitian mengungkapkan bahwa mental accounting, sanksi pajak, dan sosialisasi pajak berpengaruh signifikan terhadap kepatuhan pajak. Sementara kesadaran pajak tidak berpengaruh signifikan terhadap kepatuhan pajak. Implikasi temuan ini menjelaskan bahwa selain aspek regulasi, aspek psikologis dan edukasi pajak juga penting untuk meningkatkan kepatuhan pajak UMKM. Penelitian ini diharapkan dapat berkontribusi secara akademis serta menjadi referensi kebijakan di bidang perpajakan Indonesia untuk Direktorat Jenderal Pajak. Kata Kunci: Kepatuhan Pajak, Mental Accounting, Kesadaran, Sanksi, Sosialisasi ABSTRACT Micro, Small, and Medium Enterprises (MSMEs) are one of the most important economic sectors in Indonesia that continues to grow. However, the level of MSME tax compliance is still a serious problem. Therefore, the purpose of this study is to analyze the influence of mental accounting, tax awareness, tax sanctions, and tax socialization on individual tax compliance as MSME actors in Bekasi Regency. This research was conducted using a quantitative approach. Primary data sourced from the results of questionnaire surveys given to respondents were used as research data. This study used 147 samples based on the results of the questionnaire obtained. Data analysis was carried out using the Structural Equation Model - Partial Least Squares (SEM-PLS) method. The results revealed that mental accounting, tax sanctions, and tax socialization have a significant effect on tax compliance. While tax awareness has no significant effect on tax compliance. The implications of these findings explain that in addition to regulatory aspects, psychological aspects and tax education are also important to improve MSME tax compliance. This research is expected to contribute academically and become a policy reference in the field of Indonesian taxation for the Directorate General of Taxes. Keywords: Tax Compliance, Mental Accounting, Awareness, Sanctions, Socialization

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