The Meaning Taxpayer Compliance in Tri Hita Karana’s Perspective

Novrida Qudsi Lutfillah (), Yenni Mangoting and Riesanti Edie Wijaya
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Novrida Qudsi Lutfillah: Politeknik Negeri Malang, Accounting Department
Yenni Mangoting: Petra Christian University, Accounting Department
Riesanti Edie Wijaya: Surabaya University, Accounting Department

A chapter in Proceedings of the 3rd Annual Management, Business and Economics Conference (AMBEC 2021), 2023, pp 148-155 from Springer

Abstract: Abstract This study aims to interpret tax compliance to return to its essence, namely mutual welfare through relationships with God, fellow human beings, and with the environment using the value of Tri Hita Karana (THK). The Nusantara paradigm was chosen to be able to interpret tax compliance with THK values as a data analysis method. Tax consultants and taxpayers from Bali as informants in this study. The results show that taxpayer compliance should bring benefits as a form of gratitude to God (Parhyangan), bringing prosperity to humans (Palemahan) and the earth (Pawongan) physically and mentally.

Keywords: Tax compliance; Nusantara paradigm; Harmony; Tri Hita Karana (search for similar items in EconPapers)
Date: 2023
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Persistent link: https://EconPapers.repec.org/RePEc:spr:advbcp:978-94-6463-026-8_17

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DOI: 10.2991/978-94-6463-026-8_17

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