Nilai Tri Kaya Parisudha Sebagai Fondasi Kepatuhan Pajak Orang Pribadi

I Nyoman Darmayasa, Ni Kadek Meri Tiar Dwi Absari, I Nyoman Mandia

Abstract


This study aims to internalize the locality value of Tri Kaya Parisudha on the tax compliance model. The method used is qualitative interpretive through in-depth interviews. The result of this research is the internalization of the locality value of Tri Kaya Parisudha which is rooted in the daily life of the community to become 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 which has been only personal norm values. This research contributes to the tax authority as a basis for developing policies and practical contributions to taxpayers towards compliant taxpayers.

 

Abstrak
Penelitian ini bertujuan untuk menginternalisasikan nilai lokalitas Tri Kaya Parisudha pada model kepatuhan pajak. Metode yang digunakan adalah kualitatif interpretif melalui wawancara mendalam. Hasil penelitian berupa internalisasi nilai lokalitas Tri Kaya Parisudha yang mengakar dalam keseharian masyarakat menjadi pondasi praktik pemenuhan kewajiban perpajakan wajib pajak orang pribadi. Perilaku pemenuhan kewajiban pajak ini menjadi usulan model kepatuhan pajak wajib pajak orang pribadi. Kebaruan penelitian berupa model nilai lokalitas sebagai pondasi kepatuhan yang selama ini hanya nilai norma pribadi. Kontribusi penelitian terhadap otoritas pajak sebagai pijakan menyusun kebijakan dan kontribusi praktis pada wajib pajak menuju wajib pajak yang patuh.


Keywords


Tax Compliance Model; Locality Value; Tri Kaya Parisudha; Personal Taxpayers

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DOI: http://dx.doi.org/10.33795/jraam.v5i2.001

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