 Constructed interpretation of tax compliance through the historicity, rationality, and actuality of Pancasila (cases in Indonesia)I. Nyoman Darmayasa, I. Made Sudarma, H.M. Achsin and Aji Dedi Mulawarman International Journal of Trade and Global Markets, 2018, vol. 11, issue 1/2, 67-76 Abstract: The purpose of this study is to construct an interpretation of the tax compliance of taxpayers participating in the Indonesian government's tax amnesty. This research is qualitative in nature, in accordance with Latif's thoughts on the historicity, rationality, and actuality of Pancasila (Indonesia's five pillars of the nation). This idea is considered appropriate to be used to construct the basis of tax policy founded on the ideology of Pancasila. The results reveal that the taxpayers' initial view on tax compliance is based on an assumption of 'homo economicus' (economic man), which prioritises individualism, materialism, rationalism, and atheism. The constructed interpretation of tax compliance is centralised on religiosity, humanity, and 'gotong royong' (mutual cooperation) in order to realise the embodiment of social justice. The basic assumption for the interpretation of tax compliance is socio-religious, being a reflection of the Indonesian human character. Keywords: tax compliance; tax amnesty; historicity; rationality; and actuality of Pancasila; socio-religiosity; Gotong Royong. (search for similar items in EconPapers) Downloads: (external link) Related works: Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text Persistent link: https://EconPapers.repec.org/RePEc:ids:ijtrgm:v:11:y:2018:i:1/2:p:67-76 Access Statistics for this article More articles in International Journal of Trade and Global Markets from Inderscience Enterprises Ltd |
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