The purpose of this study is to construct an interpretation of the tax compliance of taxpayers participating in the Indonesian government's tax amnesty. This research is qualitative in nature, in accordance with Latif's thoughts on the historicity, rationality, and actuality of Pancasila (Indonesia's five pillars of the nation). This idea is considered appropriate to be used to construct the basis of tax policy founded on the ideology of Pancasila. The results reveal that the taxpayers' initial view on tax compliance is based on an assumption of 'homo economicus' (economic man), which prioritises individualism, materialism, rationalism, and atheism. The constructed interpretation of tax compliance is centralised on religiosity, humanity, and 'gotong royong' (mutual cooperation) in order to realise the embodiment of social justice. The basic assumption for the interpretation of tax compliance is socio-religious, being a reflection of the Indonesian human character.
The main objective of this study is to deconstruct tax amnesty based on Indonesia's Principles (Pancasila) values. A postmodern paradigm is used to deconstruct current tax amnesty.The methodology used in this research is a combination of Derrida's deconstruction and Latif's thought on historicity, rationality, and actuality.The results show that the initial design of tax amnesty is repatriation, which is inferior in the development of taxpayers' character. Materiality, selfinterest, and measurement object are tax amnesty logos. Religiosity, honesty,civility, and mutual cooperation are used in a reverse hierarchy of the before mentioned tax amnesty logos. The result of deconstruction is tax amnesty based on Pancasila in order to construct social justice.Tax amnesty is a current issue; however, only a limited number of research was dedicated on the philosophy of tax amnesty law. The research offers new meaning to tax amnesty based on Pancasila values which may encourage voluntary tax compliance.
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