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All Journal Jurnal Ilmiah Religiosity Entity Humanity (JIREH)
Kusumaningrum, Maria Herawati
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Religion Humanities Education

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Ayat Alkitab dan Kepatuhan Wajib Pajak Umat Katolik: Pendekatan Kualitatif dengan Theory of Planned Behavior Wardani, Dewi Kusuma; Kusumaningrum, Maria Herawati
Jurnal Ilmiah Religiosity Entity Humanity (JIREH) Vol 8 No 1 (2026): Issue in Progress
Publisher : Sekolah Tinggi Teologi Injili dan Kejuruan (STTIK) Kupang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37364/jireh.v8i1.694

Abstract

This study aims to analyze the influence of biblical verses on tax compliance among Catholic taxpayers. A qualitative approach was employed using primary data collected through in-depth interviews with priests and friars as key informants, as well as parish members and church staff in Tulungagung. The findings indicate that biblical verses understood by Catholic believers contain two domains of obligation, namely obligations to God and to the state, which serve as moral foundations in interpreting tax compliance. Although the Gospel verses have diverse narrative contexts, their core teachings on obligation remain consistent. Awareness of tax compliance is not solely derived from religious understanding but is also strengthened by individual willingness and internal motivation. From the perspective of the Theory of Planned Behavior, biblical verses contribute to shaping attitudes and strengthening intentions to comply. The novelty of this study lies in its qualitative examination of tax compliance among Catholic taxpayers based on biblical values.
Co-Authors Dewi Kusuma Wardani