The Interpreting Taxpayer Compliance in Tri Hita Karana^s Perspective Novrida Qudsi Lutfillah (a*)- Yenni Mangoting (b)- Riesanti Edi Wijaya (c)
a) Jurusan Akuntansi, Politeknik Negeri Malang
Jl. Jalan Soekarno Hatta No 9 Malang, 65141, Indonesia
*novridabastomi[at]gmail.com
b) Universitas Kristen Petra
Jl. Siwalankerto No.121-131, Siwalankerto, Surabaya, 60236, Indonesia
c) Universitas Surabaya
Jl. Raya Rungkut, Kali Rungkut, Surabaya, 60293, Indonesia
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.
Keywords: Tax compliance- Archipelago Paradigm- Harmony- Tri Hita Karana.
