PAJAK DAN SEDEKAH DALAM KESADARAN MENTAL ACCOUNTING DAN PANCASILA - Riduwan, Akhmad; Andajani, Andajani (Universitas Brawijaya, 2023)
Abstrak – Pajak dan Sedekah dalam Kesadaran Mental Accounting dan PancasilaTujuan Utama – Penelitian ini bertujuan untuk memahami kesadaran di balik fenomena tindakan pelaku usaha yang taat membayar pajak dan bersedekah.Metode – Penelitian ini menggunakan metode deskriptif kualitatif. Informan dalam penelitian ini adalah dua orang pelaku UMKM.Temuan Utama – Kesadaran subjek atas ketaatan membayar pajak dan bersedekah merefleksikan noneconomic mental accounting. Pertimbangan non-ekonomik menjadi account reference point yang dominan. Kesadaran ketuhanan, kemanusiaan, kebersamaan, kebijaksanaan, dan keharmonisan merupakan account reference point dari mental accounting yang merefleksikan nilai-nilai Pancasila.Implikasi Teori dan Praktik – Ketaatan membayar pajak memerlukan pertimbangan nonekonomik. Selain itu, ketaatan ini memerlukan keikhlasan, seperti halnya bersedekah.Kebaruan Penelitian – Penelitian ini mengungkapkan kesadaran subjek membayar pajak dan bersedekah berdasarkan mental accounting, yang direfleksikan pada nilai-nilai Pancasila. Abstract - Tax and Almsgiving in Mental Accounting and Pancasila AwarenessMain Purpose - This research aims to understand the consciousness behind the phenomenon of the actions of business actors who obey paying taxes and giving alms.Method - This research uses descriptive qualitative method. Informants in this research are two MSME actors.Main Findings - The subject's awareness of the obedience to pay taxes and charity reflects the tax and giving alms reflects noneconomic mental accounting. Considerations Non-economic considerations become the dominant account reference point. Awareness of divinity, humanity, togetherness, wisdom, and harmony are the account reference points of mental accounting that reflects the values of Pancasila.Theory and Practical Implications - Tax compliance requires non-economic considerations. In addition, this obedience requires sincerity, just like giving alms.Novelty - This research reveals the subject's awareness of paying taxes and giving alms based on mental accounting. based on mental accounting, which is reflected in the values of Pancasila.