Prianthara, IdaBagusTeddy (2011) Konstruksi Sosial Praktek Perpajakan (Studi Fenomenologi Wajib Pajak Hotel di Bali). Doctor thesis, Universitas Brawijaya.
Abstract
Penelitian ini bertujuan untuk menganalisis dan menginterpretasi konstruksi sosial praktek perpajakan melalui proses eksternalisasi, obyektivasi, dan internalisasi yang terjadi secara dialektika dan simultan yang dilakukan oleh wajib pajak pemilik hotel di Bali. Secara teoretis hasil penelitian ini diharapkan dapat memperkaya dan melengkapi khasanah ilmu pengetahuan di bidang perpajakan terutama teori akuntansi sektor publik (public sector accounting), sehingga dapat bermanfaat bagi para akademisi dan praktisi. Informan penelitian ini adalah wajib pajak pemilik hotel. Pemilihan informan ditentukan secara purposif berdasarkan pada informan yang sangat memahami, mengalami, dan mengerti tentang fenomena praktek perpajakan di kawasan Kuta Badung Bali. Hasil penelitian terhadap konstruksi sosial praktek perpajakan dalam sistem self assessment ini menunjukkan bahwa: (1) Adanya ketidakpercayaan wajib pajak terhadap komitmen pemerintah. (2) Terjadi ketidakadilan terhadap wajib pajak. (3) Wajib pajak melakukan perlawananan ( resistensi ). (4) Ada rasa kejiwaan yang damai jika membayar pajak dengan benar dan jujur.
English Abstract
This research is aimed for analyzing and interpreting social construction of taxation practices by externalization process, objectivization, and internalization that happened dialectically and simultaneously which have been done by owners of hotels in Bali. Theoretically, this research is expected to enrich and complete repertoire of knowledge in taxation subject, particularly in public sector accounting theory, with the result that useful for academics and practitioners. Informants in this research are taxpayers who owned hotel. The selection of informants was determined purposively according to the informants who conceive, experience, and understand about phenomena of taxation practices in Kuta Bali. The results for this social construction of taxation practices in self assessment system show that: (1) T he existence of distrust toward government`s commitment by taxpayers. (2) injustice that happened to taxpayers. (3) taxpayers make the resistance. (4) there is a sense of psychological peace if paying taxes properly and honestly.
| Item Type: | Thesis (Doctor) |
|---|---|
| Identification Number: | DES/336.2/PRI/k/061204547 |
| Subjects: | 300 Social sciences > 336 Public finance > 336.2 Taxes |
| Divisions: | S2/S3 > Doktor Ilmu Akuntansi, Fakultas Ekonomi dan Bisnis |
| Depositing User: | Endro Setyobudi |
| Date Deposited: | 15 Jan 2013 16:05 |
| Last Modified: | 15 Jan 2013 16:05 |
| URI: | http://repository.ub.ac.id/id/eprint/160768 |
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