Open AccessFobia Wajib Pajak Untuk Mengungkapkan Harta
Author(s) -
Umaimah Umaimah
Publication year - 2021
Publication title -
journal of islamic accounting and tax
Language(s) - English
Resource type - Journals
eISSN - 2621-5063
pISSN - 2620-9144
DOI - 10.30587/jiatax.v4i1.2932
Subject(s) - taxpayer , transcendental number , psychology , meaning (existential) , accounting , faith , social psychology , business , philosophy , epistemology , psychotherapist , law , political science
This study aims to reveal the meaning of phobia that is felt by taxpayers in disclosing their assets. This study used a qualitative method with a transcendental phenomenological approach by Edmund Huserl. The number of informants in this study were 3 people including taxpayers, tax authorities and tax consultants. To form informant awareness, data collection was carried out by conducting in-depth interviews with the three informants. The meaning of the phobia revealed is that the taxpayer's phobia in disclosing assets is a form of calculation of profit and loss and a reflection of the taxpayer's faith.