Journal of Islamic Accounting and Tax (JIATAX)
Vol 4 No 1 (2021): Maret 2021

Fobia Wajib Pajak Untuk Mengungkapkan Harta

Fellyana Nadia Putri (Universitas Muhammadiyah Gresik)
Umaimah Umaimah (Universitas Muhammadiyah Gresik)

Article Info

Publish Date
03 Nov 2021

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.

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Journal Info
Journal of Islamic Accounting and Tax (JIATAX)
Website

Abbrev

tiaa

Publisher

Universitas Muhammadiyah Gresik

Subject

Economics, Econometrics & Finance

Description

Islamic Accounting and Tax Journal (JIATAX) is a journal with peer-reviewed systems in the field of accounting and tax. This journal publishes research on Islamic accounting and taxation. JIATAX is open to all readers and academics who are looking for accounting research. JIATAX was published by the ...