Tax And Samin: A Way To Understand Tax Compliance in The Samin People

Selvia Eka Aristantia, Hamidah

2018

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.

Paper Citation

in Harvard Style

Aristantia S. and Hamidah. (2018). 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 - Volume 1: JCAE Symposium, ISBN 978-989-758-339-1, pages 605-611. DOI: 10.5220/0007018706050611

in Bibtex Style

@conference{jcae symposium18,
author={Selvia Eka Aristantia and Hamidah},
title={Tax And Samin: A Way To Understand Tax Compliance in The Samin People},
booktitle={Proceedings of the Journal of Contemporary Accounting and Economics Symposium 2018 on Special Session for Indonesian Study - Volume 1: JCAE Symposium,},
year={2018},
pages={605-611},
publisher={SciTePress},
organization={INSTICC},
doi={10.5220/0007018706050611},
isbn={978-989-758-339-1},
}

in EndNote Style

TY - CONF

JO - Proceedings of the Journal of Contemporary Accounting and Economics Symposium 2018 on Special Session for Indonesian Study - Volume 1: JCAE Symposium,
TI - Tax And Samin: A Way To Understand Tax Compliance in The Samin People
SN - 978-989-758-339-1
AU - Aristantia S.
AU - Hamidah.
PY - 2018
SP - 605
EP - 611
DO - 10.5220/0007018706050611