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Journal : The International Journal of Accounting and Business Society

DECONSTRUCTION OF TAX AMNESTY IN BASED ON PANCASILA VALUES: THE CASE OF INDONESIA Darmayasa, I Nyoman; Sudarma, I Made; Achsin, H.M.; Mulawarman, Aji Dedi
The International Journal of Accounting and Business Society Vol 25, No 1 (2017): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.ijabs.2017.25.1.2

Abstract

The main objective of this study is to deconstruct tax amnesty based on Indonesia’s Principles (Pancasila) values. A post-modern 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.
Co-Authors ., PROF.DRS. NENGAH BAWA ATMAJA, M.A A. A. A. WULANDIRA SAWITRI DJELANTIK A.A ISTRI WINDA NOVITASARI A.A.A WULANDIRA SDJ Abd. Rasyid Syamsuri ACHMAD RIFA’I Achsin, H.M. AGAPE LUMBANTOBING Aji Dedi Mulawarman Aliefman Hakim ANAK AGUNG PUTU NARAYANA YUDI PUTRA Anak Agung Tri Sugiari Angelina Yulandari ANGGASTIAN PASI PRAYOGA TUMANGGOR Candra Dwipayana Hamdin Cynthia Linaya Radiman Desak Putu Padmidewi DEVILENIA SRIWAHYUNINGRAT PANGESTU DEWA AYU MADE DWI ANDARI Dewa Ngurah Suprapta dice fice siska Didik Nursetyohadi DIMAS ALI SETYO BUDI Dina Asnawati Duman Care Khrisne DWI PUTRA DARMAWAN Elfis Umbu Kantongu Retang Emmy Yuanita EVA YUNITA Gede Mekse Korri Arisena Gede Wijana Gusti Ngurah Alit Susanta Wirya Handa Muliasari Hanung Adi Nugroho Hilman Ahyadi Hilyatul Jannah Hilyatul Jannah I Dewa Ayu Sri Yudhari I DEWA GEDE AGUNG I Dewa Gede Raka Sarjana I Dewa Putu Oka Suardi I G. R. M. TEMAJA I Gede Bagus Dera Setiawan I Gede Setiawan Adi Putra I GUSTI AGUNG AYU AMBARAWATI I GUSTI AYU AGUNG LIES ANGGRENI I Gusti Ngurah Bagus I Gusti Ngurah Made Wiratama I Gusti Ngurah Winanda Wijaksana I GUSTI NGURAH YURI PUTRA I GUSTI PUTU ANGGA WIJAYA I KADEK PUTRI WIDHIANTARI I Kadek Putri Widhiantari I ketut Gede Darma Putra I Ketut Rantau I Made Adhika I Made Antara I Made Arsa Suyadnya I Made Atmika I Made Mahadi Dwipradnyana I MADE NARKA TENAYA I Made Sudana I NENGAH ARI MEDIKANA I Nyoman Darmayasa, I Nyoman I Nyoman Gede Arya Astawa I Nyoman Gede Ustriyana I NYOMAN WIJAYA I PUTU AJUS HERYANA I PUTU EDI SWASTAWAN I PUTU RIDIA PRAMANA I Wayan Arthana I WAYAN BUDIASA I WAYAN SUANA I Wayan Suarna I WAYAN WIDYANTARA I WAYAN WINDIA I. Putu Yudiandika IDA AYU CANDRA DEWI Ida Ayu Dwi Giriantari Ida Ayu Listia Dewi Ida Bagus Gde Pujaastawa IDA BAGUS MADE WIRAWAN Ismid Achmad Iwan Sumarlan KADEK YARDI MAHADIKARA KETUT BUDI SUSRUSA LALU RUDYAT TELLY SAVALAS LELY RATNA SIHOMBING LENI MARIA TARIGAN Luh Putu Intarini Luky Adrianto M.Pd. ., PROF. DR. I MADE YUDANA, M.Pd. MADE ANTARA MADE ANTARA Made Ganesh Darmayanti MADE MANIKA PUSPAKA Maria Ulfa MONICA INDAH LESTARI SIMARMATA Mulyanto Mulyanto NI KADEK ERNI ARIASTUTI NI KOMANG WIDYA YUNDARI NI LUH ADE PEBRIANTARI NI LUH AYUNIA SUNWITHA DEWI NI LUH GEDE ERMA PUSPANINGRUM Ni Luh Gede Sukerti NI LUH WICANODIAN SURYA Ni Made Astiti Putri Siadi Ni Made Ayu Krisna Wati Ni Made Puspawati NI NENGAH DARMIATI NI PUTU BELLA FIGLIANA NI WAYAN NITA RAHAYU NI WAYAN PUTU ARTINI NI WAYAN SUNITI NI WAYAN WINDA ARISANDI Nur Nadhifah Zahra NUR RANGGA SIDHARTA Nurul Hikmatun Wasia Nurul Ismilayli Nurul Ismilayli, Nurul Nyoman Putra Sastra Nyoman Tri Lukpitasari Korri Padmidewi, Desak Putu Paksi Bali Dewa Pasek Agus Ariawan Pingky Intan Yolanda Putra Suardika Putri Nilakandi Perdanawati Pitoyo PUTU ANGGA ADITYA Putu Aryasuta Wicaksana PUTU CENDANA FIRJIONITA PUTU EKA TEJA DIPUTRI Putu Udayani Wijayanti Rahmat Effendi RAJA DOLI SINAGA RATNA KOMALA DEWI RATNA KOMALA DEWI Rukmi Sari Hartati Saprini Hamdiani SAUMIA KRISNA DEVI DASI Sinta wahyu utami Sri Widyanti Ginting Sudirman Sudirman Surya Hadi Syamsul Alam Paturusi THALIA RATU ZEFANYA TORKIS JOEL SIMBOLON Tri Dharmayani, Ni Komang Wahyu Rizki Arifianto WAYAN DISNUYANA Widhianthini . Yayuk Andayani Yayuk Andayani Yayuk Andayani