Ambiguitas Dan Perlawanan Pajak Lembaga Perkreditan Desa (Studi Fenomenologi Pada Lembaga Perkreditan Desa Di Provinsi Bali)

Primanta, I Gede Yudi (2017) Ambiguitas Dan Perlawanan Pajak Lembaga Perkreditan Desa (Studi Fenomenologi Pada Lembaga Perkreditan Desa Di Provinsi Bali). Magister thesis, Universitas Brawijaya.

Abstract

Penelitian ini bertujuan untuk mengungkap kesadaran pelaku usaha LPD terhadap pajak dan kesadarannya untuk tidak menjalankan kewajiban perpajakan atas kegiatan usaha LPD. Untuk mendukung tujuan penelitian, metode penelitian yang dipilih adalah metode kualitatif dengan pendekatan fenomenologi transendental Husserl. Informan pada penelitian adalah pelaku usaha LPD dan juga fiskus. Pada proses penelitian, data dikumpulkan melalui wawancara, observasi serta sumber tertulis lainnya. Temuan dari penelitian ini terkait kesadaran pelaku usaha LPD adalah: bahwa (1) LPD harusnya dibebaskan dari kewajiban perpajakan; karena (2) Pajak merupakan beban yang mengurangi kontribusi LPD; (3) LPD telah berperan besar melestarikan adat dan budaya Bali; dan (4) Kesadaran dari pelaku usaha LPD tertentu terkait adanya kewajiban perpajakan yang perlu dijalankan LPD. Penelitian ini juga menemukan bahwa LPD berperan penting dalam mempertahankan adat dan budaya Bali. Ketidaksediaan LPD untuk membayar pajak dipengaruhi oleh rasa ketidakadilan atas distribusi pendapatan dari sektor pariwisata. Terakhir, adanya perlawanan dari masyarakat adat apabila memaksakan menjadikan LPD sebagai subjek dan objek pajak.

English Abstract

The research aims to examine the businessmen’s awareness and resistance on the tax for their business in Lembaga Perkreditan Desa (a micro finance institution serving for credits in the village, commonly abbreviated LPD). The research applies qualitative method through Husserl’s transcendental phenomenology approach. The data are collected through observation, document study, and interview toward the informants, i.e. the businessmen of LPD and tax agencies/officers. The results of the study show that: (1) LPD is supposed to be discharged from the tax duty; because (2) tax is an expense reducing the contribution of LPD; (3) LPD has a significant role in preserving the custom and culture of Bali; and (4) some LPD businessmen are aware of their tax duty charged for running the LPD. Meanwhile, the resistance of few LPDs to pay the tax is influenced by their feeling of injustice on the distribution of income from tourism sector. To some extent, this may trigger indigenous people’s resistance toward the imposition of LPD as tax subject and object.

Item Type: Thesis (Magister)
Identification Number: TES/336.241 7/PRI/a/2017/041707347
Uncontrolled Keywords: TAXPAYER COMPLIANCE, TAX PROTESTS AND APPEALS, INCOME TAX, WAR TAX RESISTANCE, RURAL CREDIT
Subjects: 300 Social sciences > 336 Public finance > 336.2 Taxes > 336.24 Income taxes > 336.241 General topics of income taxes > 336.241 7 Taxes on business income
Divisions: S2/S3 > Magister Akuntansi, Fakultas Ekonomi dan Bisnis
Depositing User: Nur Cholis
Date Deposited: 24 Aug 2017 03:50
Last Modified: 26 Dec 2020 04:58
URI: http://repository.ub.ac.id/id/eprint/1607
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