Fobia Wajib Pajak Untuk Mengungkapkan Harta

Authors

  • Fellyana Nadia Putri Universitas Muhammadiyah Gresik
  • Umaimah Umaimah Universitas Muhammadiyah Gresik

DOI:

https://doi.org/10.30587/jiatax.v4i1.2932

Keywords:

The meaning of phobias, informant awareness, calculation of profit and loss, a reflection of faith

Abstract

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.

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Published

2021-11-03

How to Cite

Putri, F. N., & Umaimah, U. (2021). Fobia Wajib Pajak Untuk Mengungkapkan Harta. JIATAX (Journal of Islamic Accounting and Tax), 4(1), 9–21. https://doi.org/10.30587/jiatax.v4i1.2932

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