Pengaruh Mental Accounting, Social Norm, Dan Persepsi Sanksi Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor

Abstrak

This study aims to analyze the influence of mental accounting, social norms, and perceived sanctions on motor vehicle taxpayer compliance. Motor vehicle taxpayer compliance is an important factor in increasing regional tax revenue. The level of taxpayer compliance can be influenced by various factors, including individuals’ ability to manage finances (mental accounting), social environmental influences (social norms), and taxpayers’ perceptions of tax sanctions. This study employed a quantitative research method with data processing using SPSS version 30 software. The population in this study consisted of motor vehicle taxpayers in the South Jakarta area. The research data were obtained through the distribution of questionnaires to 125 motor vehicle taxpayers selected using a purposive sampling method. The results of the study indicate that mental accounting has an effect on motor vehicle taxpayer compliance, social norms have an effect on motor vehicle taxpayer compliance, and perceived sanctions have an effect on motor vehicle taxpayer compliance. Thus, these three independent variables are proven to influence the improvement of motor vehicle taxpayer compliance.