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Abstract
This study aims to internalize the value of Tri Kaya Parisudha on tax compliance model. Method used was qualitative interpretive through in-depth interviews. The research results in the internalization of Tri Kaya Parisudha values which are rooted in the daily life of the community as the foundation for the practice of fulfilling the tax obligations of individual taxpayers. This tax compliance behavior is a proposed model for the tax compliance of individual taxpayers. The novelty of the research is a model of locality values as the foundation of compliance. This research contributes to the tax authority as a basis for developing policies towards better taxpayers’ compliance.
Abstrak
Penelitian ini bertujuan untuk menginternalisasikan nilai Tri Kaya Parisudha pada model kepatuhan pajak. Metode yang digunakan adalah kualitatif interpretif melalui wawancara mendalam. Hasil penelitian berupa internalisasi nilai Tri Kaya Parisudha yang mengakar dalam keseharian masyarakat menjadi fondasi praktik pemenuhan kewajiban perpajakan wajib pajak orang pribadi. Perilaku pemenuhan kewajiban pajak ini menjadi usulan model kepatuhan pajak wajib pajak orang pribadi. Kebaruan penelitian terletak pada penggunaan nilai lokalitas sebagai fondasi kepatuhan pajak. Penelitian ini berkontribusi untuk menjadi pijakan otoritas pajak dalam menyusun kebijakan menuju kepatuhan wajib pajak yang lebih baik.
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Copyright (c) 2023 I Nyoman Darmayasa, Ni Kadek Meri Tiar Dwi Absari, I Nyoman Mandia
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
References
- Darmayasa IN. Preskriptif Ketentuan Umum Perpajakan Dalam Perspektif Akuntansi Pancasila. J Akunt Multiparadigma 2019;10:1–17. https://doi.org/10.18202/jamal.2019.04.10002.
- Lisi G. Tax morale, tax compliance and the optimal tax policy. Econ Anal Policy 2015;45:27–32. https://doi.org/10.1016/j.eap.2014.12.004.
- Mangoting Y. Quo Vadis Kepatuhan Pajak? J Akunt Multiparadigma 2018;9. https://doi.org/10.18202/jamal.2018.04.9027.
- www.pajak.go.id. Laporan Kinerja Direktorat Jenderal Pajak 2019 2020. https://www.pajak.go.id/id/laporankinerja-tahun-2019 (accessed January 2, 2021).
- Rosita R. Pengaruh Pandemi COVID-19 Terhadap UMKM di Indonesia. J Lentera Bisnis 2020;9:109–20. https://doi.org/10.34127/jrlab.v9i2.380.
- Mustajab D, Bauw A, Rasyid A, Irawan A, Akbar MA, Hamid MA. Working From Home Phenomenon As an Effort to Prevent COVID-19 Attacks and Its Impacts on Work Productivity. TIJAB (The Int J Appl Business) 2020;4:13–21. https://doi.org/10.20473/tijab.v4.i1.2020.13-21.
- Padyanoor A. Kebijakan Pajak Indonesia Menanggapi Krisis COVID-19: Manfaat bagi Wajib Pajak. EJurnal Akunt 2020;30:2216–30. https://doi.org/10.24843/eja.2020.v30.i09.p04.
- Bawazier F. Reformasi Pajak di Indonesia. J Legis Indones 2011;8:1–12.
- Supriyati S. Pengaruh Pengetahuan Pajak Dan Persepsi Wajib Pajak Terhadap Kepatuhan Wajib Pajak. Indones Account Rev 2011;1:27–36. https://doi.org/10.14414/tiar.v1i01.430.
- Sudarma IM, Darmayasa IN. Does Voluntary Tax Compliance Increase After Granting Tax Amnesty? Account Financ Rev 2017;2:11–7.
- Saad N. Tax Non-Compliance Behaviour: Taxpayers View. Procedia- Soc Behav Sci 2012;65:344–51. https://doi.org/10.1016/j.sbspro.2012.11.132.
- Saad N. Tax Knowledge, Tax Complexity and Tax Compliance: Taxpayers‘ View. Procedia – Soc Behav Sci 2014;109:1069–75. https://doi.org/10.1016/j.sbspro.2013.12.590.
- Diamastuti E. Ke ( Tidak ) Patuhan Wajib Pajak : Potret Self Assessment System. EKUITAS (Jurnal Ekon Dan Keuangan) 2012;20:280–304. https://doi.org/10.24034/j25485024.y2016.v20.i3.52.
- Glaze S. Schools Out: Adam Smith and Pre-disciplinary International Political Economy. New Polit Econ 2015;20:679–701. https://doi.org/10.1080/13563467.2014.999757.
- Rahim E. Marx—From Hegel and Feuerbach to Adam Smith: A New Synthesis. Int Crit Thought 2018;8:193–209. https://doi.org/10.1080/21598282.2018.1478235.
- Vigo de Lima I, Guizzo D. An Archaeology of Adam Smith’s Epistemic Context. Rev Polit Econ 2015;27:585–605. https://doi.org/10.1080/09538259.2015.1082819.
- Palil MR, Rusyidi MA. The Perception of Tax Payers on Tax Knowledge and Tax Education with Level of Tax Compliance: A Study the Influences of Religiosity. ASEAN J Econ Manag Account 2013;1:118–29. https://doi.org/10.26905/jkdp.v22i2.1678.
- Darmayasa IN, Aneswari YR. The Ethical Practice of Tax Consultant Based on Local Culture. Procedia -Soc Behav Sci 2015;211:142–8. https://doi.org/10.1016/j.sbspro.2015.11.021.
- Darmayasa IN. Yadnya sebagai Pemaknaan Lain atas Nilai Wajar Harta Amnesti Pajak. J Akunt Multiparadigma 2017;8:166–82. https://doi.org/10.18202/jamal.2017.04.7046.
- Yasa INP, Prayudi MA. Nilai-Nilai Etika Berbasis Kearifan Lokal dan Perilaku Kepatuhan Perpajakan. J Ekon Dan Bisnis 2019;22:361–90. https://doi.org/10.24914/jeb.v22i2.2527.
- Fidiana, Triyuwono D. NonCompliance Behavior In The Frame Of Ibn Khaldun. Seventh Asia Pacific Interdiscip Res Account Conf Kobe 2013.
- Bobek DD, Hageman AM, Kelliher CF. Analyzing the Role of Social Norms in Tax Compliance Behavior. J Bus Ethics 2013;115:451–68. https://doi.org/10.1007/s10551-012-1390-7.
- Jimenez P, Iyer GS. Tax compliance in a social setting: The influence of social norms, trust in government, and perceived fairness on taxpayer compliance. Adv Account 2016;34:17–26. https://doi.org/10.1016/j.adiac.2016.07.001.
- Budiasih, I Gusti Ayu Nyoman and Sadha Suardikha IM. Impact of Tri Hita Karana Culture on the Use of Accounting Information Systems and User Satisfaction as the Expression of Information System Success. Int J Account Financ Rev 2017;2:38–45.
- Parasitic NPE, Wirakusuma MG, Muliartha K. The Influence of Machiavellian Character, Love of Money Against Decision of Ethical Auditors with Manacika Parisudha as Moderating Variables (Empirical Study on BPK RI Province of Bali). Int J Siences Basic Appl Res 2019;48:178–87.
- Yasa INP, Martadinata IPH, Astawa IGPB. Peran Theory Of Planned Behavior Dan Nilai Kearifan Lokal Terhadap Kepatuhan Wajib Pajak: Sebuah Kajian Eksperimen. EKUITAS (Jurnal Ekon Dan Keuangan) 2020;3:149–67. https://doi.org/10.24034/j25485024.y2019.v3.i2.4082.
- Kepramareni P, Sudarma M, Irianto G, Rahman AF. Sekala and Niskala accountability practices in the clanbased organization MGPSSR in Bali, Indonesia. Sci Res J 2014;2:1–5.
- Kamayanti A. Metodologi Penelitian Kualitatif Akuntansi: Pengantar Religiositas Keilmuan (Edisi Revisi). Yayasan Rumah Peneleh; 2020. https://doi.org/10.52893/peneleh.2020.39.ak
- Qutoshi SB. Phenomenology: A Philosophy and Method of Inquiry. J Educ Educ Dev 2018;5:215–22.
- UU Ketentuan Umum dan Tata Cara Perpajakan (KUP). Undang-Undang Republik Indonesia Nomor 28 Tahun 2007 Tentang Ketentuan Umum Dan Tata Cara Perpajakan 2007.
- Kamayanti A. Metodologi Penelitian Kualitatif Akuntansi: Pengantar Religiositas Keilmuan. 2016.
- Wahyuni S. Qualitative Research Method : Theory and Practice 2nd Edition. Jakarta: Salemba Empat; 2015.
- Darmayasa IN, Aneswari YR. The Ethical Practice of Tax Consultant Based on Local Culture. Procedia -Soc Behav Sci 2015;211:142–8. https://doi.org/10.1016/j.sbspro.2015.11.021.
- Neuman WL. Metodologi Penelitian Sosial: Pendekatan Kualitatif dan Kuantitatif. Jakarta: PT Indeks; 2013.
- Adnyana PB, Citrawathi DM. Model Pendidikan Karakter Berbasis Tri Kaya Parisudha Terintegrasi Dalam Pembelajaran Di Sekolah Dasar. Semin Nas Ris Inov 2017;5:862–8.
- UU No. 20 Tahun 2008. Undang Undang Republik Indonesia Nomor 20 Tahun 2008 Tentang Usaha Mikro, Kecil, dan Menengah n.d.
- Sugiyono. Metode Penelitian Kuantitatif, Kualitatif dan R&D. Bandung: ALFABETA CV.4; 2017.
- Darmayasa IN. Constructed Interpretation of Tax Compliance through the Historicity, Rationality, and Actuality of Pancasila (Cases in Indonesia). Int J Trade Glob Mark 2018;11:1. https://doi.org/10.1504/ijtgm.2018.10011156.
- Jaya IMLM. Realita Kesadaran Pajak di Kalangan Generasi Muda (Mahasiswa) Yogyakarta dan Surabaya. JIA (Jurnal Ilm Akuntansi) 2019;4:161–83. https://doi.org/10.23887/jia.v4i2.21885.
- Indayani L. Memahami Proses Permohonan Pengukuhan Pengusaha Kena Pajak Wajib Pajak Badan. J Res Appl Account Manag 2019. https://doi.org/10.18382/jraam.v3i3.171.
- Aneswari YR, Darmayasa IN. Konsep Kepatuhan Pajak Berlandaskan Tat Twam Asi. Pertem Masy Akunt Multiparadigma Indones Nas 4 2016;2:1–14.
- Damayanti TW, Sutrisno, Subekti I, Baridwan Z. Trust and Uncertainty Orientation: An Efforts to Create Tax Compliance in Social Psychology Framework. Procedia - Soc Behav Sci 2015. https://doi.org/10.1016/j.sbspro.2015.11.124.
- Ritsatos T. Tax evasion and compliance; From the neo classical paradigm to behavioural economics, a review. J Account Organ Chang 2014. https://doi.org/10.1108/JAOC-07-2012-0059.
- Basri YM, Surya RAS, Fitriasari R, Novriyan R, Tania TS. Studi Ketidakpatuhan Pajak : Faktor Yang Memengaruhinya. SNA XV Banjarmasin 2012.
- Barro RJ, McCleary RM. Religion and economic growth across countries. Am Sociol Rev 2003. https://doi.org/10.2307/1519761.
- Thalib MA. Mohe Dusa: Konstruksi Akuntansi Kerugian. J Res Appl Account Manag 2019. https://doi.org/10.18382/jraam.v4i1.002.
- Ali M, Fjeldstad OH, Sjursen IH. To pay or not to pay? Citizens‘ attitudes toward taxation in Kenya, Tanzania, Uganda, and South Africa. World Dev 2014;64:828–42. https://doi.org/10.1016/j.worlddev.2014.07.006.
- Kolodziej S. The role of education in forming voluntary tax compliance. Gen Prof Educ 2011:22–25.
- Pope J, Mohdali R. The role of religiosity in tax morale and tax compliance. Aust Tax Forum 2010.
References
Darmayasa IN. Preskriptif Ketentuan Umum Perpajakan Dalam Perspektif Akuntansi Pancasila. J Akunt Multiparadigma 2019;10:1–17. https://doi.org/10.18202/jamal.2019.04.10002.
Lisi G. Tax morale, tax compliance and the optimal tax policy. Econ Anal Policy 2015;45:27–32. https://doi.org/10.1016/j.eap.2014.12.004.
Mangoting Y. Quo Vadis Kepatuhan Pajak? J Akunt Multiparadigma 2018;9. https://doi.org/10.18202/jamal.2018.04.9027.
www.pajak.go.id. Laporan Kinerja Direktorat Jenderal Pajak 2019 2020. https://www.pajak.go.id/id/laporankinerja-tahun-2019 (accessed January 2, 2021).
Rosita R. Pengaruh Pandemi COVID-19 Terhadap UMKM di Indonesia. J Lentera Bisnis 2020;9:109–20. https://doi.org/10.34127/jrlab.v9i2.380.
Mustajab D, Bauw A, Rasyid A, Irawan A, Akbar MA, Hamid MA. Working From Home Phenomenon As an Effort to Prevent COVID-19 Attacks and Its Impacts on Work Productivity. TIJAB (The Int J Appl Business) 2020;4:13–21. https://doi.org/10.20473/tijab.v4.i1.2020.13-21.
Padyanoor A. Kebijakan Pajak Indonesia Menanggapi Krisis COVID-19: Manfaat bagi Wajib Pajak. EJurnal Akunt 2020;30:2216–30. https://doi.org/10.24843/eja.2020.v30.i09.p04.
Bawazier F. Reformasi Pajak di Indonesia. J Legis Indones 2011;8:1–12.
Supriyati S. Pengaruh Pengetahuan Pajak Dan Persepsi Wajib Pajak Terhadap Kepatuhan Wajib Pajak. Indones Account Rev 2011;1:27–36. https://doi.org/10.14414/tiar.v1i01.430.
Sudarma IM, Darmayasa IN. Does Voluntary Tax Compliance Increase After Granting Tax Amnesty? Account Financ Rev 2017;2:11–7.
Saad N. Tax Non-Compliance Behaviour: Taxpayers View. Procedia- Soc Behav Sci 2012;65:344–51. https://doi.org/10.1016/j.sbspro.2012.11.132.
Saad N. Tax Knowledge, Tax Complexity and Tax Compliance: Taxpayers‘ View. Procedia – Soc Behav Sci 2014;109:1069–75. https://doi.org/10.1016/j.sbspro.2013.12.590.
Diamastuti E. Ke ( Tidak ) Patuhan Wajib Pajak : Potret Self Assessment System. EKUITAS (Jurnal Ekon Dan Keuangan) 2012;20:280–304. https://doi.org/10.24034/j25485024.y2016.v20.i3.52.
Glaze S. Schools Out: Adam Smith and Pre-disciplinary International Political Economy. New Polit Econ 2015;20:679–701. https://doi.org/10.1080/13563467.2014.999757.
Rahim E. Marx—From Hegel and Feuerbach to Adam Smith: A New Synthesis. Int Crit Thought 2018;8:193–209. https://doi.org/10.1080/21598282.2018.1478235.
Vigo de Lima I, Guizzo D. An Archaeology of Adam Smith’s Epistemic Context. Rev Polit Econ 2015;27:585–605. https://doi.org/10.1080/09538259.2015.1082819.
Palil MR, Rusyidi MA. The Perception of Tax Payers on Tax Knowledge and Tax Education with Level of Tax Compliance: A Study the Influences of Religiosity. ASEAN J Econ Manag Account 2013;1:118–29. https://doi.org/10.26905/jkdp.v22i2.1678.
Darmayasa IN, Aneswari YR. The Ethical Practice of Tax Consultant Based on Local Culture. Procedia -Soc Behav Sci 2015;211:142–8. https://doi.org/10.1016/j.sbspro.2015.11.021.
Darmayasa IN. Yadnya sebagai Pemaknaan Lain atas Nilai Wajar Harta Amnesti Pajak. J Akunt Multiparadigma 2017;8:166–82. https://doi.org/10.18202/jamal.2017.04.7046.
Yasa INP, Prayudi MA. Nilai-Nilai Etika Berbasis Kearifan Lokal dan Perilaku Kepatuhan Perpajakan. J Ekon Dan Bisnis 2019;22:361–90. https://doi.org/10.24914/jeb.v22i2.2527.
Fidiana, Triyuwono D. NonCompliance Behavior In The Frame Of Ibn Khaldun. Seventh Asia Pacific Interdiscip Res Account Conf Kobe 2013.
Bobek DD, Hageman AM, Kelliher CF. Analyzing the Role of Social Norms in Tax Compliance Behavior. J Bus Ethics 2013;115:451–68. https://doi.org/10.1007/s10551-012-1390-7.
Jimenez P, Iyer GS. Tax compliance in a social setting: The influence of social norms, trust in government, and perceived fairness on taxpayer compliance. Adv Account 2016;34:17–26. https://doi.org/10.1016/j.adiac.2016.07.001.
Budiasih, I Gusti Ayu Nyoman and Sadha Suardikha IM. Impact of Tri Hita Karana Culture on the Use of Accounting Information Systems and User Satisfaction as the Expression of Information System Success. Int J Account Financ Rev 2017;2:38–45.
Parasitic NPE, Wirakusuma MG, Muliartha K. The Influence of Machiavellian Character, Love of Money Against Decision of Ethical Auditors with Manacika Parisudha as Moderating Variables (Empirical Study on BPK RI Province of Bali). Int J Siences Basic Appl Res 2019;48:178–87.
Yasa INP, Martadinata IPH, Astawa IGPB. Peran Theory Of Planned Behavior Dan Nilai Kearifan Lokal Terhadap Kepatuhan Wajib Pajak: Sebuah Kajian Eksperimen. EKUITAS (Jurnal Ekon Dan Keuangan) 2020;3:149–67. https://doi.org/10.24034/j25485024.y2019.v3.i2.4082.
Kepramareni P, Sudarma M, Irianto G, Rahman AF. Sekala and Niskala accountability practices in the clanbased organization MGPSSR in Bali, Indonesia. Sci Res J 2014;2:1–5.
Kamayanti A. Metodologi Penelitian Kualitatif Akuntansi: Pengantar Religiositas Keilmuan (Edisi Revisi). Yayasan Rumah Peneleh; 2020. https://doi.org/10.52893/peneleh.2020.39.ak
Qutoshi SB. Phenomenology: A Philosophy and Method of Inquiry. J Educ Educ Dev 2018;5:215–22.
UU Ketentuan Umum dan Tata Cara Perpajakan (KUP). Undang-Undang Republik Indonesia Nomor 28 Tahun 2007 Tentang Ketentuan Umum Dan Tata Cara Perpajakan 2007.
Kamayanti A. Metodologi Penelitian Kualitatif Akuntansi: Pengantar Religiositas Keilmuan. 2016.
Wahyuni S. Qualitative Research Method : Theory and Practice 2nd Edition. Jakarta: Salemba Empat; 2015.
Darmayasa IN, Aneswari YR. The Ethical Practice of Tax Consultant Based on Local Culture. Procedia -Soc Behav Sci 2015;211:142–8. https://doi.org/10.1016/j.sbspro.2015.11.021.
Neuman WL. Metodologi Penelitian Sosial: Pendekatan Kualitatif dan Kuantitatif. Jakarta: PT Indeks; 2013.
Adnyana PB, Citrawathi DM. Model Pendidikan Karakter Berbasis Tri Kaya Parisudha Terintegrasi Dalam Pembelajaran Di Sekolah Dasar. Semin Nas Ris Inov 2017;5:862–8.
UU No. 20 Tahun 2008. Undang Undang Republik Indonesia Nomor 20 Tahun 2008 Tentang Usaha Mikro, Kecil, dan Menengah n.d.
Sugiyono. Metode Penelitian Kuantitatif, Kualitatif dan R&D. Bandung: ALFABETA CV.4; 2017.
Darmayasa IN. Constructed Interpretation of Tax Compliance through the Historicity, Rationality, and Actuality of Pancasila (Cases in Indonesia). Int J Trade Glob Mark 2018;11:1. https://doi.org/10.1504/ijtgm.2018.10011156.
Jaya IMLM. Realita Kesadaran Pajak di Kalangan Generasi Muda (Mahasiswa) Yogyakarta dan Surabaya. JIA (Jurnal Ilm Akuntansi) 2019;4:161–83. https://doi.org/10.23887/jia.v4i2.21885.
Indayani L. Memahami Proses Permohonan Pengukuhan Pengusaha Kena Pajak Wajib Pajak Badan. J Res Appl Account Manag 2019. https://doi.org/10.18382/jraam.v3i3.171.
Aneswari YR, Darmayasa IN. Konsep Kepatuhan Pajak Berlandaskan Tat Twam Asi. Pertem Masy Akunt Multiparadigma Indones Nas 4 2016;2:1–14.
Damayanti TW, Sutrisno, Subekti I, Baridwan Z. Trust and Uncertainty Orientation: An Efforts to Create Tax Compliance in Social Psychology Framework. Procedia - Soc Behav Sci 2015. https://doi.org/10.1016/j.sbspro.2015.11.124.
Ritsatos T. Tax evasion and compliance; From the neo classical paradigm to behavioural economics, a review. J Account Organ Chang 2014. https://doi.org/10.1108/JAOC-07-2012-0059.
Basri YM, Surya RAS, Fitriasari R, Novriyan R, Tania TS. Studi Ketidakpatuhan Pajak : Faktor Yang Memengaruhinya. SNA XV Banjarmasin 2012.
Barro RJ, McCleary RM. Religion and economic growth across countries. Am Sociol Rev 2003. https://doi.org/10.2307/1519761.
Thalib MA. Mohe Dusa: Konstruksi Akuntansi Kerugian. J Res Appl Account Manag 2019. https://doi.org/10.18382/jraam.v4i1.002.
Ali M, Fjeldstad OH, Sjursen IH. To pay or not to pay? Citizens‘ attitudes toward taxation in Kenya, Tanzania, Uganda, and South Africa. World Dev 2014;64:828–42. https://doi.org/10.1016/j.worlddev.2014.07.006.
Kolodziej S. The role of education in forming voluntary tax compliance. Gen Prof Educ 2011:22–25.
Pope J, Mohdali R. The role of religiosity in tax morale and tax compliance. Aust Tax Forum 2010.