The Meaning Taxpayer Compliance in Tri Hita Karana’s Perspective

DOI

10.2991/978-94-6463-026-8_17How to use a DOI?

Keywords

Tax compliance; Nusantara paradigm; Harmony; Tri Hita Karana

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.

Copyright

© 2023 The Author(s)

Open Access

Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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TY  - CONF
AU  - Novrida Qudsi Lutfillah
AU  - Yenni Mangoting
AU  - Riesanti Edie Wijaya
PY  - 2022
DA  - 2022/12/10
TI  - The Meaning Taxpayer Compliance in Tri Hita Karana’s Perspective
BT  - Proceedings of the 3rd Annual Management, Business and Economics Conference (AMBEC 2021)
PB  - Atlantis Press
SP  - 148
EP  - 155
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-026-8_17
DO  - 10.2991/978-94-6463-026-8_17
ID  - Lutfillah2022
ER  -