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All Journal The Indonesian Accounting Review
Aprilia Kardianzah Putri
Universitas Trunojoyo Madura
Economics, Econometrics & Finance

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The impact of mental accounting on tax evasion (an experimental study in accounting students) Aprilia Kardianzah Putri; Tarjo Tarjo; Achdiar Redy Setiawan
The Indonesian Accounting Review Vol 8, No 1 (2018): January - June 2018
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v8i1.1579

Abstract

The purpose of this study is to fi nd out the impact of mental accounting on tax evasion decisions. This research is a quantitative research using experimental research methods. Analysis was conducted using 2x3 between subjects experimental design. The sample used in this experiment was accounting students at Trunojoyo University, Madura, with concentration on taxation. The results for all treatments in this study indicate that there are no differences between in gain scenario and loss scenario. These fi ndings can be explained by mental accounting and prospect theory. This study shows that individuals evaluate tax payments and tax refunds asymmetrically. In addition, the individuals also underlie mental accounting when making tax evasion decisions.
Co-Authors Achdiar Redy Setiawan Tarjo Tarjo