Azmala, Ilya and Prof. Iwan Triyuwono, Ph.D., Ak and Prof. Ali Djamhuri, Ph.D., Ak., CPA. (2024) Fenomenologi Husserl: Studi Tentang Konstruksi Makna Pajak, Zakat dan Persepuluhan. Magister thesis, Universitas Brawijaya.
Abstract
Studi ini bertujuan untuk memperoleh mengungkap bagaimana orang islam memaknai PPh 21 dan zakat profesi, dan bagaimana orang kristen memaknai PPh 21 dan persepuluhan. Penelitian ini menggunakan pendekatan kualitatif interpretif dengan metodologi fenomenologi. Fenomenologi yang digunakan adalah transendental Husserl. Langkah-langkah penelitian dilakukan mulai dari intentionality, noema-noesis, intersubjectivity, horizonalisation, imaginative variation, hingga sintesis makna. Informan penelitian terdiri dari dua orang beragama islam dan dua orang beragama kristen. Pemilihan informan dilakukan dengan cara purposive sampling. Hasil penelitian didapatkan empat rangkaian makna. Pertama, didapatkan empat makna PPh 21 yakni, makna investasi, makna tabungan, makna reward, dan makna hutang-piutang. Kedua, didapatkan dua makna zakat profesi, yakni makna materil dan makna moril. Ketiga, didapatkan dua makna persepuluhan, yakni makna kausalitas dan makna teologi. Keempat, didapatkan empat makna perbandingan antara PPh 21, zakat profesi dan persepuluhan yang terdiri dari makna spiritual, makna fisik, makna mental dan makna nasionalis.
English Abstract
The objective of this research is to reveal how Muslims perceive PPh 21 and professional zakat and how Christians perceive PPh 21 and tithe. This study incorporates the qualitative interpretive approach with Husserl’s phenomenology, starting from intentionality, noema-noesis, intersubjectivity, horizonalization, imaginative variation, to synthesis of senses. The informants are two Muslims and two Christians; they were selected via purposive sampling. This study discovers four arrangements of senses. The first is the four senses of PPh 21; they are investment, savings, reward, and debt. The second is the two senses of professional zakat, which are material and moral senses. The third is the two senses of tithe; they are causal and theological senses. The fourth is the four comparable senses between PPh 21, zakat, and tithe, which are spiritual, physical, mental, and nationalistic senses
| Item Type: | Thesis (Magister) |
|---|---|
| Identification Number: | - |
| Uncontrolled Keywords: | Makna, PPh 21, Zakat Profesi, Persepuluhan, Fenomenologi, Husserl- senses, PPh 21, professional zakat, tithe, phenomenology, Husserl |
| Divisions: | S2/S3 > Magister Akuntansi, Fakultas Ekonomi dan Bisnis |
| Depositing User: | Sugeng Moelyono |
| Date Deposited: | 13 Nov 2024 07:08 |
| Last Modified: | 13 Nov 2024 07:08 |
| URI: | http://repository.ub.ac.id/id/eprint/232582 |
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