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All Journal Journal of Islamic Accounting and Tax (JIATAX)
Fellyana Nadia Putri
Universitas Muhammadiyah Gresik
Economics, Econometrics & Finance

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Fobia Wajib Pajak Untuk Mengungkapkan Harta Fellyana Nadia Putri; Umaimah Umaimah
JIATAX (Journal of Islamic Accounting and Tax) Vol 4 No 1 (2021): Maret 2021
Publisher : Prodi Akuntansi - FEB Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/jiatax.v4i1.2932

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.
Co-Authors Umaimah Umaimah