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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.

Keywords

Locality Value Personal Taxpayers Tax Compliance Model Tri Kaya Parisudha

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