Tax Non-Compliance Behaviour: Taxpayers View

Saad, Natrah

doi:10.1016/j.sbspro.2012.11.132

Cited by 45 publications

(57 citation statements)

References 3 publications

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“…Rationality refers to the implementation of a self-assessment system will not guarantee that taxpayers honestly report their tax obligations (Riahi-Belkaoui, 2004;Saad, 2012Saad, , 2014. Indeed, a self-assessment system will lead instead to tax evasion practices (Palil & Mustapha, 2011;Permita, Fauziati, Yulistia, & Minovia, 2014;Wahyuni, 2011).…”

Section: Introductionmentioning

confidence: 99%

Deconstruction of Tax Amnesty in Based on Pancasila Values: The Case of Indonesia

Darmayasa

Sudarma

Achsin

et al. 2017

IJABS

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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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Section: Introductionmentioning

confidence: 99%

Deconstruction of Tax Amnesty in Based on Pancasila Values: The Case of Indonesia

Darmayasa

Sudarma

Achsin

et al. 2017

IJABS

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“…Subjects who do not have a TIN would be very difficult to be taxed. Hence, the implementation of SAS does not guarantee the tax payer to comply (Belkaoui 2004, Saad 2012. Statement of informants regarding the fulfillment of obligations registeration to obtain a TIN was delivered by Mr. Taat.…”

Section: Resultsmentioning

confidence: 99%

“…However, this system did not substantially uplift the performance of tax compliance in Indonesia. Implementation of SAS does not ensure tax compliance for tax payers to fulfil their obligations (Belkaoui 2004, Saad 2012. SAS that is implemented in Indonesia just shows the degree of tax compliance by 2.53 with measurement scale of 0 to 6 (Belkaoui 2004).…”

mentioning

confidence: 99%

“…The low tax ratio could be caused by low tax compliance (Belkaoui 2004, Hardika 2006. The suitability of the tax system is one of the factors that influence tax payer compliance (Belkaoui 2004, Saad 2012 Research with a quantitative approach regarding tax compliance, especially with emphasize on the factors that influence tax payer compliance has been widely researched (Belkaoui 2004, Hardika 2006, Harinurdin 2009, Saad 2012, Waluyo 2010. On the other hand there are lack of qualitative approach in mainstream research regarding tax compliance.…”

mentioning

confidence: 99%

“…Other studies using interpretive phenomenology only emphasize the perspective of the tax payer against the social construction practice of taxation (Prianthara 2011). Previous research had more emphasis on the perspective of the tax payer (Hardika 2006, Prianthara 2011, Saad 2012, Widiastuti 2014. Given the lack of qualitative research that explores the effectiveness of implementation of the SAS as the taxation system, the aims of the study is to understand the role of local culture as local wisdom in encouraging tax compliance.…”

mentioning

confidence: 99%

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The Role Of Local Wisdom to Tax Compliance

Darmayasa¹,

Aneswari²

2016

JAMAL

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Abstrak: Peran Kearifan Lokal Terhadap Kepatuhan Pajak. Penelitian ini bertujuan untuk memahami peran kearifan lokal terhadap kepatuhan pajak berdasar Self Assessment System (SAS) di Lembaga Perkreditan Desa (LPD) Legian Bali. Melalui paradigma interpretif dengan metode studi kasus, hasil penelitian menunjukkan bahwa makna kepatuhan pajak dideskripsikan sebagai kesadaran LPD untuk membayar pajak yang ditunjukkan melalui CSR berdasar Tri Hita Karana (THK). Implikasi teoretis dari penelitian ini terkait dengan makna and perilaku kepatuhan pajak dari perspektif kearifan lokal. Hasil penelitian dapat dijadikan pertimbangan pembuat kebijakan untuk mempertimbangkan kearifan lokal dalam rangka meningkatkan kepatuhan pajak. Abstract: The Role of Local Wisdom on Tax Compliance. This study is intended to deepen our understanding about the meaning of the role of local wisdom on tax compliance in a village financing institution (LPD) at Legian

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