Authors:
Selvia Eka Aristantia
and
Hamidah
Affiliation:
Airlangga University, Indonesia
Keyword(s):
Tax Compliance,
Samin People,
Postcolonial Theory,
Ethnography
Abstract:
This study aims to determine the meaning of tax compliance according to the local wisdom of the Samin people, in addition to how their interpretation of tax compliance is based on particular spiritual and cultural values. This study used a qualitative ethnographic research approach, which enables understanding of the habits, customs, or cultures of organizations or communities, and allowed the researchers to interpret the Samin people’s concept of tax compliance. Samin teaching is guided by the idea of manunggaling kawula gusti, which demonstrates that the teaching of kindness is reflected in the tax compliance behavior of the Samin people. This behavior is inseparable from the teachings of the Samin people’s life philosophy, which includes four elements (panggada, pangrasa, pangrungu, and pangawas) that can put a person at the highest level of him/herself. The researchers wanted to focus on the behavior of the Samin people, who are well known for their unique views on taxation. In a
ddition, by using an ethnographic approach in the research field of taxation, this study will provide a broader and deeper insight into tax research.
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