Tax And Samin: A Way To Understand Tax Compliance in The
Samin People
Selvia Eka Aristantia
1
and Hamidah
2
Department of Accounting, Faculty of Economics and Business, Universitas Airlangga, Surabaya-Indonesia
1 2
Keywords:
Ethnography, Postcolonial Theory, Samin People, Tax Compliance.
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 addition, by using an ethnographic approach in the research field
of taxation, this study will provide a broader and deeper insight into tax research.
1 INTRODUCTION
"Accounting exists and evolves over time. Past
accounting is history, current accounting is a reality,
and future accounting is a dream or a delusion which can
come true in reality” (Lutfillah & Sukoharsono, 2013).
Taxation, as one of the domains of accounting, has
been around since Imperial times. In fact, in those
times, it was the largest source of income for the
Kingdom of Indonesia (Lutfillah & Sukoharsono,
2013; Sukoharsono & Lutfillah, 2008). However, the
tax to the king, known as a ‘tribute’ by the people,
could be given in the form of farm products or
livestock. No rewards were given by the king to the
people for the payment of tribute because it was only
used for the benefit of the kingdom (Nawangsari,
2017). Meanwhile, in the Dutch colonial period, the
people of Indonesia were also required to deliver farm
products as tax, which was called Contingenten
(Dekker, 1913). The term tax itself only emerged in
the 19
th
century on the Java islands, which is when it
was colonized by the British. At that time, a landrente
charge was created by Thomas Stafford Raffles
(Swim, 2003).
In the colonial period, tax exploitation was used
for the benefit of the colonizers. The collection was
carried out with no regard for justice and human
rights, and, for this reason, Indonesians suffered
terribly (Purnami, 2015). For this reason, compliance
levels were very low, and various forms of resistance
emerged against the colonial power, one of which was
undertaken by the Samin people.
The Samin people inhabit eastern and central
Java, in Blora and Bojonegoro. They are well known
in society for persistently refusing to pay taxes
(Hardiansyah, 2014). In this regard, the issue of tax
has become important in the actions of the Samin
people and has invited much debate.
With regard to a general definition, tax
compliance is a condition in which the taxpayer has
fulfilled all tax obligations according to established
rules. Tax compliance can be understood as complex
behavior because of the many factors that lie behind
it. Therefore, tax compliance is an interesting
phenomenon, which, up to now, has been frequently
researched and discussed. Chuenjit (2014) states that
the phenomenon of tax compliance can be viewed as
a result of the culture of taxation. In this regard, a
culture of taxation relates to a person’s way of life or
life view, including a collection of ideas, values, and
behaviors, which result in a relationship between
different interested parties in shaping the tax system.
A culture of taxation is an important factor in the
success of an organization’s tax systems and the
Aristantia, S. and Hamidah, .
Tax And Samin: A Way To Understand Tax Compliance in The Samin People.
In Proceedings of the Journal of Contemporary Accounting and Economics Symposium 2018 on Special Session for Indonesian Study (JCAE 2018) - Contemporary Accounting Studies in
Indonesia, pages 167-173
ISBN: 978-989-758-339-1
Copyright © 2018 by SCITEPRESS – Science and Technology Publications, Lda. All rights reserved
167

direction of the organization, and it will affect the
way people or groups in the tax system interact with
each other.
In addition, Cummings (2004) states that culture
has an influence on tax compliance behavior. In this
regard, “accounting practices in the past were closely
related to aspects of social life and the culture of
society” (Burchell, Clubb & Hopwood 1985;
Hopwood 1987; Miller & Napier, 1993). Research
into accounting and taxation in regard to local
wisdom has begun to grow. It is important to know
the culture of taxation so as to achieve success in its
collection (Chuenjit, 2014). Research on the people
of Samin has also been carried out from various
perspectives, such as culture, marriage customs,
religion, language, education, and politics, either by
local (Hardiansyah, 2015; Rosyid, 2013; Subarkah &
Wicaksono, 2014) or international scholars (Benda &
Castle, 1969; Rohman, 2010; Widodo, 2007).
Different from previous research, the present
study focuses on exploring an economic issue relating
to taxation and the Samin people. In accordance with
the habits, traditions, and culture of the Samin people,
the researchers wanted to examine the meaning of tax
compliance according to the Samin people in the hope
that the research can provide additional information,
insight, and knowledge about the existence of a
unique culture (i.e. local wisdom) that results in
particular tax behavior; further, it can also be the
subject of study and evaluation for local governments
in response to a given behavior or culture in the face
of tax implementation.
2 LITERATURE REVIEW AND
THEORETICAL
BACKGROUND
As outlined below, this study utilizes several related
theories.
2.1 Theory of Planned Behavior
Human behavior can be simple or complex because
people can have different perspectives and
dispositions. According to the Theory of Planned
Behavior (TPB), the most important determinant of a
person’s behavior is the individual’s intention to
display his/her behavior. In TPB, Ajzen (2015) adds
one factor in relation to determining the intention of
perceived behavioral control. Perceived behavioral
control is an individual’s perception of the control
he/she has with respect to certain behaviors. These
factors refer to individual perceptions of the ease or
difficulty of generating certain behaviors, and they
are assumed to reflect past experiences as well as
anticipated obstacles. In this regard, this factor,
which relates to subjective norms and perceived
behavioral control, can predict the intention of
individuals in performing certain behaviors (Ajzen,
2015).
2.1.1 Normative Beliefs
Normative beliefs produce components called
subjective norms, which represent one’s perceptions
about someone else’s behavior. A subjective norm
indicates the extent to which the social environment
affects the behavior of an individual (Ajzen, 2015).
2.1.2 Control Beliefs
Control beliefs determine the level of perceived
behavioral control, which describes the feeling of
self-efficacy or the ability of the individual to behave
in a particular way. Perceived behavior control refers
to a belief about the presence or absence of factors
that facilitate or deter individuals from performing a
given behavior. In this regard, someone will perform
a certain behavior if that person evaluates the
behavior positively (Ajzen, 2015).
2.2 Postcolonial Theory
Uncomfortable images of the colonized can cause a
great deal of criticism. There is a possibility for the
imperialism of the way of thinking raises an attempt
to restore the way of thinking, which then results in
postcolonial discourse or study (Gandhi, 2001).
Postcolonialism aims to examine the practices of
colonialism, which gave birth to a life full of racism
and unequal power relations. Postcolonial discourse,
as a tool of criticism, clearly sees how the connections
between culture, society, and the economy are
controlled for the interests of the dominant class (or
the center). Postcolonial theory attempts to dismantle
the myths that “dwarf” the critical powers of mastery
through cultural movements and consciousness. In
this sense, it can be said that the postcolonial is daily
resistance (Anderson, 1999).
In short, postcolonial theory addresses the
conditions of colonialism and the circumstances
thereafter. Postcolonial theories relate to the situation
in the eighteenth to nineteenth centuries, in addition
to focusing on indigenous cultures that are oppressed
under the rule of colonialism. This theory also relates
to representations of race, ethnicity, and the formation
of a nation or state.
JCAE Symposium 2018 – Journal of Contemporary Accounting and Economics Symposium 2018 on Special Session for Indonesian Study
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2.3 Tax Compliance
Tax compliance refers to the fulfillment of tax
obligations undertaken by taxpayers in order to
contribute to the development of society, and it is
expected to be given voluntarily. Tax compliance has
become an important area, considering that
Indonesia’s taxation system adopts a self-assessment
system in which its process affords absolute trust in
taxpayer to calculate, pay, and report their
obligations.
According to Article 1 of the DGT Policy
(Keputusan Direktorat Jenderal Pajak Nomor KEP-
213/PJ/2003): “For tax compliance, a taxpayer is
stipulated by the Directorate General of Taxes as a
someone who meets certain criteria as referred to in
Keputusan Menteri Keuangan Nomor 544/KMK.04
/2000 on Taxpayer Criteria that can be given Return
of Introduction of Excess Tax Payment as amended
by Keputusan Menteri Keuangan Nomor
235/KMK.03/2003.”
2.4 Samin (Sami-sami Amin)
The Samin people are Javanese, and they have unique
characteristics different from Javanese people in
general. The Samin people embrace a worldview that
contains a particular value system (Melalatoa, 1995),
and this view of life encompasses a doctrine, often
called Saminism, that was embodied in the Samin
movement against Dutch colonial power.
The history of Samin’s name comes from the gang
movement of Saminism led by Surowidjoyo or Raden
Suratmoko, who was the son of a regent of Suromoto.
He was concerned that the Indonesian people were
being forced to pay taxes arbitrarily by the colonial
government, while the tax collectors were none other
than natives who worked for the colonial government.
The tax payable from farmers was very high, and if
they could not pay, they had to give up their goods in
the form of livestock, staple food, and household
items. Seeing the behavior of the natives who became
Dutch henchmen, Raden Surowidjoyo went to
Kadipaten and joined a band of robbers named Tiyang
Sami-sami Amin, which means a group of people of
the same destiny and fate.
3 RESEARCH METHODS
This research utilized a qualitative research approach,
with inductive thinking, which is used to discover the
meaning or understanding behind a phenomenon; in
this regard, the information obtained is real
information (Moleong, 2009). In accordance with
research that aims to understand the habits, customs,
or culture of an organization, the correct paradigm for
achieving the purposes of such research is the
interpretive paradigm, since it focuses more on the
social realities that are consciously and actively built
by individuals (Soetriono & Hanafie, 2007).
To understand and interpret the Samin people’s
concept of tax compliance, this research used an
ethnographic approach. Ethnography is a method
commonly used to understand the world from the
point of view of indigenous peoples (Spradley, 1997).
It is a research method that aims to examine an object
in relation to the culture or social society of a
community by describing the way people think, live,
behave, and exist as they are (Muhadjir, 2007).
Sukoharsono (2009) argues that ethnographic
research can also be utilized in exploring and
describing accounting life in the midst of social
interactions. Ethnographic research does not just look
at human behavior, but it also interprets the behavior
that can be framed in the life of accounting science
The meaning of the concept of tax compliance in
this study emphasizes local wisdom, i.e. meaning
based on the spiritual values/culture that exists in
Samin society. Research methods using local wisdom
are supported by scholars. In this sense, Budiman
(1984) states that there is a need to explore the
elements of the philosophy of social science and
research methods that result from the ideology/local
wisdom of the Indonesian nation, given that the
majority of the philosophy of social science comes
from the West, which is not necessarily in accordance
with the state of Indonesian society.
The research location was Dusun Jepang,
Margomulyo, Bojonegoro, where the majority of the
Samin and the original offspring of Samin
Surosentiko (4
th
generation) live. Data collection
techniques in this study were participant observation
and open, in-depth interviews with informants.
Table 1: List of Informants
Name Role
Mbah Hardjo Kardi Descendants of Samin
Pak Miran Dusun Jepang Villagers
Pak Iswanto Village Secretary
Tax And Samin: A Way To Understand Tax Compliance in The Samin People
169

4 RESULTS
Samin Surosentiko is the pioneer of Samin teaching.
Samin comes from “Sami-sami amin … Sami-sami
jowone sami-sami negarane,” meaning that they are
a group of people with the same destiny. If they are
united, they can defend the country. Dusun Jepang,
Margomulyo, Bojonegoro is one of the areas where
the Samin people live, and most of the population are
followers of Saminism. In the past, access to the
village was difficult because it is in the middle of teak
forests and rocky dirt roads. However, the village is
now open, which can be seen from the many visits by
outsiders to the village. In this sense, the village is
now easily accessible. At the present time, many
people refer to the Samin as a tribe; however, Mbah
Hardjo Kardi, as a descendant of Samin Surosentiko,
states unequivocally that this is wrong. Samin people
include tribal Javanese. The Samin people can be
understood as a society that has its own uniqueness
and has undergone many changes, although there are
still values that have been maintained.
One aspect of uniqueness can be seen in Mbah
Hardjo Kardi’s typical dress: a headband, a batik
shirt, and black pants to the ankles. The economic life
of the Samin people is considered as advanced. In this
regard, the Samin people feel they have enough in
their lives: no exaggeration and no shortage:
“Manungsa niku nek nuruti kurang nggih kurang
terus to,” according to Mbah Hardjo Kardi.
The majority of the Samin people are farmers and
cattlemen. According to the Samin people, being a
farmer is the cleanest, nicest, and most honest
profession. They avoid trading because they assume
that this is opening oneself up to lies. However,
according to Mbah Hardjo Kardi, the Samin people
may trade, but they must prioritize honesty and
transparency in determining any profit. It is evident
that there are small stores in the Samin people’s
settlements:
“Dagang niku angsal nanging ojo geroh. Satus
nggih muni satus. Mek bati yo mek bati. Kulakan
kaleh ewu ajeng mek bati pinten mawon nggih
dudohke.” (Trading is allowed, but it is forbidden to
lie. If it costs a hundred rupiah, say a hundred rupiah.
If you want to make a profit, that’s okay, but show
how much profit you get).
Besides an emphasis on honesty, the Samin
people also have hereditary teachings, and when they
apply these teaching they can become great human
beings (Mbah Hardjo Kardi gives two thumbs up):
“Ojo ngantos nglakoni drengi, srei, dahwen,
kemeren lan siya marang sapadha-padhaning urip,
kudune gotong royong, rukun. Mpon ngantek mbedo
sepodo mirang sepodo. Ngeplak anak nggitik bojo
mboten angsal nopo maleh tonggo.” (Do not be
jealous, envious, or arbitrary to others; help each
other be harmonious).
The Samin did not want to pay taxes in the
colonial period because, at that time, the Indonesians
did not rule themselves and the Dutch were very
arbitrarily in regard to collecting taxes. This behavior
is in accordance with postcolonial theory, which
focuses on indigenous cultures as the oppressed
cultures of the rule of colonialism. Mbah Hardjo
Kardi, with a fiery tone, stated:
“Pajek niku kangge mbangun negoro londo, mriki
dibageni ampas tok.” (Taxes were only used to build
the colonial state, while Indonesians got nothing).
“Bapake niki ngantos purun ngrampok kangge
ngingoni rakyat, mboten kangge awake kiyambak.”
(…and Samin Surosentiko had to become a thief to
help the poor people).
So, Samin Surosentiko, who was a pioneer of the
Samin movement against the invaders, advised his
offspring not to pay taxes to the Dutch in the hope that
all his grandchildren could unite as one against them.
In this sense, the purpose of refusing to pay taxes was
like soft warfare, or om sumuruping banyu, which
means like a needle into water.
“Sebab perang iki mau tanpa sarana gegaman
utawa sing diarani senjata, sebab mbah surasentika
emoh mateni, emoh menthung uwong nanging kudu
sabar lan trokal.” (In this war, we do not use
weapons on the ground because Samin Surosentiko
does not want to kill and beat people. Be patient).
This behavior is in accordance with planned
behavior theory, which states that specific behaviors
can be considered as a reflection of past experiences.
It is also shows that normative beliefs produce a
component called subjective norms, which represents
one’s perceptions about the behavior of others.
Further, subjective norms indicate the extent to which
the social environment affects the behavior of an
individual. Samin people are very obedient to
Samin’s teachings. Even through Samin Surosentiko
is dead, his teaching continues. Until the country was
independent, the Samin rejected the taxes because
their lives were lived mainly in the forests.
However, when he heard that the country was
free, Suriokarto Kamidin went to Jakarta to meet with
Pak Karno (President Soekarno) in order to asked him
directly about the truth of the current regulation. After
returning from Jakarta, he immediately told his
grandchildren to obey the government because it
ruled the nation of Indonesia:
JCAE Symposium 2018 – Journal of Contemporary Accounting and Economics Symposium 2018 on Special Session for Indonesian Study
170

“Wong jowo wis merdika lan wis diperentah karo
wong jowo” (Javanese people are independent and
led by the Java people themselves).
Mbah Hardjo Kardi also supported this idea. In
this regard, he said: “Wong jowo dipimpin wong jowo,
mpun merdika ngge mpun mbayar pajak kangge
mbangun negaranipun kiyambak. Niku paling
diidam-idamken.” (After Indonesia’s independence
led by the people of Java (President Soekarno), Samin
people obeyed the government’s rules, including
paying taxes).
Based on an interview with one of the Jepang
villagers, Mr. Miran, “tax compliance for the Samin
people (i.e. paying tax) should now be given a
thumbs-up, although
Samin people once refused to pay taxes. Now, this
behavior is no longer appropriate for the Samin. It is
the values of obedience that must be followed.”
This was also supported by information from Mr.
Iswanto, as the village secretary of Margomulyo, who
said that “in terms of compliance, Samin people pay
their taxes in the most orderly and timely manner in
their territory. Everyone pays just in time. So, the
negative image that has been inherent about the
Samin people in terms of defying the government and
refusing to pay taxes to this day is not true because
the tax compliance of the Samin people is very good.
They are very disciplined and honest.”
Figure 1: Data monograph 2016 Margomulyo
In addition, Samin people are very concerned
about, and feel obligated towards, the condition of
other community members who are experiencing
difficulties. For example, they are willing to sacrifice
and lend their own money to help neighbors who
cannot pay. The teachings of “Rembug lan
manunggal” (deliberation and upholding
togetherness) form the basis of the Samin people’s
order to create a just and prosperous society. The
Samin people’s compliance with values that they
consider as hereditary is highly respected. The
progress that has been achieved so far is also the result
of compliance, in that they will not break the
promises of their predecessors.
Samin’s teachings are guided by the idea of
“manunggaling kawula gusti,” meaning attaching the
properties of God to a person (Prambadi, 1997). In
understanding the Samin conception of
manunggaling kawula gusti, one is able to do good
things and not harm others. The doctrine contains
deep meaning. Good moral teaching is manifested in
the form of tax compliance by the Samin people, so
as to help the government in the interests of the state.
Good intentions to jointly build the country is
part of the ideals of the Samin people, and it is
expressed through an attitude of tax compliance
consistent with the doctrine of virtue, according to
their philosophy. The life philosophy of the Samin
people, in the form of moral teachings and behavior,
is closer to the order of harmony than has previously
been believed. This philosophy of life is sounded on
the call Panggada, Pangrasa, Pangrungu, and
Pangawas. Panggada refers to the sense of smell that
knows good smells and those that are not fragrant.
This sense of smell relates to the need to be wary of
things that are not good and to avoid them
immediately. Pangrasa means to taste and to
understand where the good and bad deeds are.
Pangrungan, as the sense of hearing, can distinguish
between what should be heard what should not.
Finally, Pangawas, as the sense of sight, serves to see
that which is fine.
These four elements, when executed, will allow
one to place oneself at the highest level of oneself,
namely the noble man of the soul. Apart from the
above four elements, Samin people advise their
grandchildren to do good. They believe that an event
is the result of past deeds. In this sense, compliance
in paying taxes will realize ideals relating to the
development of the country (Nandhur pari, thukul
pari, ngundhuh pari). It is clear that the philosophy of
life of the Samin people is the result of the human
mind having inner power in the quest for good.
Tax And Samin: A Way To Understand Tax Compliance in The Samin People
171

Figure 2: One of the researchers and Mbah Hardjo Kardi
5 CONCLUSIONS
Samin encouraged his followers to do good, which is
reflected in the philosophy of life in Panggada,
Pangrasa, Pangrungu, and Pangawas. The Samin
people highly respect adherence not only to the
teachings of their ancestors but (after Indonesian
independence) also to the government. In this regard,
Samin people teach: “Aja siya marang sapadha-
padhane urip.” In summary, the Samin people
refused to pay taxes in the colonial period. However,
after independence (wong jowo led wong jowo), the
Samin people became the most compliant and
disciplined in their territory with regard to paying
taxes. In this sense, compliance in paying taxes
reflects their goal to contribute to the building of the
country.
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