Mental Accounting, Trust in Government, and Peer Effects on Generation Z’s Tax Compliance Intention: The Mediating Role of Tax Morale

Linawati Linawati; Susilawati Susilawati; Hartono Hartono

doi:10.55681/economina.v5i9.4312

Authors

Linawati Universitas Pamulang, Indonesia
Susilawati Universitas Pamulang, Indonesia
Hartono Universitas Pamulang, Indonesia

DOI:

https://doi.org/10.55681/economina.v5i9.4312

Keywords:

Mental Accounting; Trust In Government; Peer Effects; Tax Morale; Tax Compliance Intention

Abstract

This study aims to analyze the effects of mental accounting, trust in government, and peer effects on Generation Z’s tax compliance intention, with tax morale as a mediating variable. A quantitative approach was employed using Partial Least Squares Structural Equation Modeling (PLS-SEM). Data were collected through a survey of 140 Generation Z respondents in South Tangerang City. The results show that mental accounting and tax morale have positive and significant effects on tax compliance intention. Peer effects do not directly affect tax compliance intention but have a positive and significant effect on tax morale. In contrast, trust in government has no significant effect on either tax compliance intention or tax morale. The mediation analysis shows that tax morale mediates the effects of mental accounting and peer effects on tax compliance intention but does not mediate the effect of trust in government. These findings suggest that Generation Z’s tax compliance intention is more closely associated with moral internalization and social influence than with institutional legitimacy. This study contributes to the behavioral taxation literature by positioning tax morale as an important psychological mechanism in shaping young people’s tax compliance intentions.

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