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The Meaning Taxpayer Compliance in Tri Hita Karana’s Perspective

In: Proceedings of the 3rd Annual Management, Business and Economics Conference (AMBEC 2021)

Author

Listed:
  • Novrida Qudsi Lutfillah

    (Politeknik Negeri Malang, Accounting Department)

  • Yenni Mangoting

    (Petra Christian University, Accounting Department)

  • Riesanti Edie Wijaya

    (Surabaya University, Accounting Department)

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.

Suggested Citation

  • Novrida Qudsi Lutfillah & Yenni Mangoting & Riesanti Edie Wijaya, 2023. "The Meaning Taxpayer Compliance in Tri Hita Karana’s Perspective," Advances in Economics, Business and Management Research, in: Nurafni Eltivia & Nur Indah Riwajanti & Kartika Dewi Sri Susilowati (ed.), Proceedings of the 3rd Annual Management, Business and Economics Conference (AMBEC 2021), pages 148-155, Springer.
    • Handle: RePEc:spr:advbcp:978-94-6463-026-8_17
    DOI: 10.2991/978-94-6463-026-8_17
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