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All Journal Jurnal Ekonomi, Manajemen Akuntansi dan Perpajakan (Jemap) Jurnal Inovasi Hasil Pengabdian Masyarakat (JIPEMAS) Jurnal Pembelajaran Pemberdayaan Masyarakat (JP2M) Community Empowerment Jurnal Manajemen dan Profesional e_Jurnal Ilmiah Riset Akuntansi
Umi Nandiroh
Universitas Islam Malang
Arts Humanities Economics, Econometrics & Finance Education Public Health Social Sciences Other

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Journal : Jurnal Ekonomi, Manajemen Akuntansi dan Perpajakan (Jemap)

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Exploration of Non-compliance of Micro, Small and Medium Business Taxpayers: Phenomenology Study Umi Nandiroh
JEMAP Vol 4, No 2: Oktober 2021
Publisher : Universitas Katolik Soegijapranata, Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jemap.v4i2.3320

Abstract

This study aims to describe the meaning of non-compliance with taxes, especially for taxpayers of small and medium enterprises. The background of this research is that there is a phenomenon that is not all taxpayers' fulfill their tax obligations in accordance with the provisions of tax regulations. Resistance that occurs in carrying out tax obligations depends on how tax interpreters interpret non-compliance. This study used a qualitative approach with the Schutz interpretive phenomenology as a research method. The phenomenology method focuses on the object of exploration to gain knowledge. Data was obtained through interviews with small business taxpayers. This study found the motives of taxpayers in carrying out their tax obligations. Which consisted of six elements, namely:  situations those were dilematic, opportunistic, distrust, injustice, not willing, and saving yourself. The motive must be found first, because based on Schutz's interpretive phenomenology method, someone will interpret something depending on the motive in interpreting something. From the motives that have been known, it can be concluded that in order to carry out their tax obligations, taxpayers need trust, both for the government, and for God.
Co-Authors Afifudin Afifudin Afrianti, Erlin Anindita Palupi Anisa Maratus Solikha Ardila Kurnia Susanti Bastomi, Mohamad Dekayanti, Santi Diah Utami Putri Dwiyani Sudaryanti Ghina Abyan Azizah Haris Hariri, Hariri Husnul Chulukiyah Ikhmawati, Elmia Inayah Inayah Irma Hidayati Jumratih, Jumratih M. Cholid Mawardi Maslichah, Maslichah Mita Putri Lestari Moh. Amin Muhammad Zacky Abdillah Nengnis Uswatul Kasanah Nia Audina Novia'atul Aullah Nur Diana Nuranisa, Nuranisa Nurul Indah Q. Muksin Oktavia Maimatul Magviroh Risma Aliatun Nutkhofifah Roudhoh Salsabila Kamaliah Sa’ati, Sa’ati Safira Koesherawati Safitri Safitri Trirezeki, Rovita Vinna Anggraeni Yuniarti, Nurul