Kepatuhan Pajak Dalam Perspektif Neo Ashabiyah

Abstract

ABSTRAKPenelitian ini bertujuan untuk menganalisis perilaku kepatuhan pajak berdasarkan perspektif "neo ashabiyah". Konsep ashabiyah bermula dari pemahaman kekuatan emosional karena ikatan darah, kesukuan, solidaritas etnis atau kohesi sosial. Neo ashabiyah dikembangkan dengan melihat fakta bahwa ketidakpatuhan pajak yang mewabah di seluruh dunia. Dengan konsep neo ashabiyah, tulisan ini ingin menjelaskan bahwa upaya menolak pajak salah satunya disebabkan oleh adanya kesatuan kesadaran lintas etnis, lintas agama, lintas kultural, bahkan lintas negara yang secara naluri menolak pajak. Padunya kesadaran ini terpilin dalam sebuah kesadaran kolektif secara global yang ditandai bahwa tidak ada satu negarapun yang terbebas dari masalah kepatuhan pajak. Kesadaran menolak pajak tersebut terkoneksi dan terkomunikasi di ruang kesadaran non-rasional (perspektif modern menyebutnya sebagai ruang bawah sadar) yang menembus batas-batas budaya, etnis, dan negara. Ini berarti bahwa kepatuhan pajak secara sukarela tidak akan pernah tercapai dengan cara apapun karena kesadaran tersebut bermukim di ranah kesadaran irasional. Kepatuhan pajak, kalaupun dapat dicapai adalah kepatuhan yang terpaksa dan bukan kepatuhan sukarela.Kata kunci: Ashabiyah, kesadaran kolektif, kepatuhan pajak

Tax Sanctions from the Authority Perspective

“…In essence, in general human beings are reluctant to pay taxes (Fidiana, 2015). Therefore, it is natural to find the phenomenon of tax noncompliance in any geographic area even though a series of efforts have been made by the tax authorities to boost tax revenue.…”

“…The study of tax compliance is more often highlighted from the behavioral aspect, especially based on theory of reasoned action or from the planned behavior perspective (Fidiana, 2015). While from a social perspective, tax compliance can be formed from the convenience of interaction with the tax authorities (Fidiana, 2015). The convenience of interacting and transacting taxation plays a role in fostering public trust in the tax authority which in turn is able to shape tax-abiding behavior.…”

“…Table 1 shows that the highest contribution (87%) in state revenue comes from tax revenue. However, the target of state revenue derived from taxes has never been reached, as evidenced by the low level of tax compliance (Fidiana, 2015;Manurung, 2013). Table 1 shows that the highest contribution (87%) in state revenue comes from tax revenue.…”

“…Meanwhile, tax authorities have made various efforts to improve tax compliance. In 2015 for example, it was declared a year of guidance for taxpayers and in 2016 it was declared as tax control (Fidiana, 2015). This government effort began in 1984, through the first tax reform by transforming the official tax collection system into a self-assessment system.…”

“…However, other studies have not been able to confirm tax compliance based on tax sanctions (Lederman, 2005;Masruroh, 2013;Nar, 2015). Some empirical facts do show the high rate of tax evasion (Fidiana, 2015) thus showing that penalties and audits do not always have a deterrent effect to improve compliance (Lederman, 2005). The hostage case is evidence that the fine of the sanction and audit is ignored by the taxpayer.…”