An Archaeology of Adam Smith's Epistemic Context

Lima, Iara Vigo de; Guizzo, Danielle

doi:10.1080/09538259.2015.1082819

Cited by 5 publications

(3 citation statements)

References 11 publications

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“…WP untuk melakukan penghindaran maupun penggelapan pajak diakibatkan oleh kesalahan pola pikir WP sebagai manusia ekonomikus yang dipengaruhi oleh pemikiran Adam Smith untuk menggiring segala tindakan yang menguntungkan secara ekonomi [14,15,16]. Penerapan SAS bisa berjalan efektif dengan kondisi terdapat kepatuhan sukarela jangka panjang wajib pajak.…”

Section: Tindakanunclassified

Nilai Tri Kaya Parisudha Sebagai Fondasi Kepatuhan Pajak Orang Pribadi

Darmayasa¹,

Absari²,

Mandia³

2021

JRAAM

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Tanggal masuk 25-07-2020 This study aims to internalize the value of Tri Kaya Parisudha on tax compliance model. Method used was qualitative interpretive through in-depth interviews. The research results in the internalization of Tri Kaya Parisudha values which are rooted in the daily life of the community as the foundation for the practice of fulfilling the tax obligations of individual taxpayers. This tax compliance behavior is a proposed model for the tax compliance of individual taxpayers. The novelty of the research is a model of locality values as the foundation of compliance. This research contributes to the tax authority as a basis for developing policies towards better taxpayers' compliance.

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Section: Tindakanunclassified

Nilai Tri Kaya Parisudha Sebagai Fondasi Kepatuhan Pajak Orang Pribadi

Darmayasa¹,

Absari²,

Mandia³

2021

JRAAM

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“…This becomes logical considering that there is a view from taxpayers who participate in the tax amnesty rather than using the facilities [3][4] [5]. Taxpayers put forward rational thinking when deciding to participate in tax amnesty, this is reinforced by the view of taxpayers as human beings who always considering the sacrifices and benefits obtained [6][7] [8]. Considering the behavior of taxpayers who prioritize rationality, post-tax amnesty policies are demanded to be fairer and have legal certainty.…”

Section: Introductionmentioning

confidence: 99%

The Digitization of Voluntary Disclosure Program

Partika¹,

Wirayana²,

Darmayasa³

2022

Proceedings of the International Conference on Applied Science and Technology on Social Science 2022 (iCAST-SS 2022)

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This study aims to understand the perceptions of research informants on the implementation of a digital-based voluntary disclosure program (VDP).This research is qualitative research that uses transcendental phenomenology to analyze the interview results. This study interviewed four research informants who had experience participating in and not participating in VDP as well as an informant who had knowledge of VDP. The results of the study are divided into three perceptions. The first perception is related to VDP fairness, the aspect of fairness does not cover all taxpayers, considering that VDP's goal to increase tax revenue is prioritized on the momentum of post-pandemic economic recovery. The second perception is related to government centered which prioritizes the ease of data collection for tax authorities. The third perception regarding the implementation of digital-based VDP, the digitization of E-Form has not paid attention to the level of readiness of understanding technology and infrastructure for individual taxpayers, so there is a tendency to use the services of other parties. This research contributes practically to both taxpayers and tax authorities. For taxpayers as a consideration in utilizing digital-based tax services and for tax authorities as a reference for future policies.

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“…Keputusan wajib pajak yang mengedepankan rasionalitas merupakan kesalahan berpikir yang mengakar. Ini merupakan imbas dari pemahaman pemikiran Adam Smith dengan pertimbangan setiap tindakan terdapat unsur manfaat ekonomi [13][14][15]. Wajib pajak yang mengikuti amnesti pajak dan PPS selain memperoleh manfaat ekonomi juga memperoleh kepastian hukum.…”

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Realitas Kepatuhan Pajak UMKM Pasca Program Pengungkapan Sukarela

Partika,

I Nyoman Darmayasa

2024

JRAAM

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The Reality of MSME Tax Compliance After the Voluntary Disclosure ProgramPurpose: This study aims to determine tax compliance after the Voluntary Disclosure Program (VDP) has ended on 30 June 2022.Method: Data collection through in-depth interviews with taxpayers, academics, and tax practitioners then analyzed using transcendental phenomenology.Results: The reality of MSME taxpayer compliance that (does not) participate in the VDP is only at the formality level based on Game Theory. Academic and practitioner informants provide views on taxpayers to delay compliance through the Long Run Effect.Novelty: A transcendental phenomenological interpretive methodology can explore the reality of post-VDP tax compliance.Contribution: Contributed to policy regarding to tax payer compliance and development of Game Theory and Long Run Effect. Abstrak: Realitas Kepatuhan Pajak UMKM Pasca Program Pengungkapan SukarelaTujuan: Penelitian ini bertujuan untuk memahami realitas kepatuhan pajak setelah Program Pengungkapan Sukarela (PPS) berakhir pada 30 Juni 2022.Metode: Pengumpulan data melalui wawancara mendalam dengan wajib pajak UMKM, akademisi, dan praktisi yang selanjutnya dianalisis menggunakan transendental fenomenologi.Hasil: Realitas kepatuhan wajib pajak UMKM yang (tidak) berpartisipasi PPS hanya pada tataran formalitas berdasarkan Game Theory. Informan akademisi dan praktisi memberikan pandangan kepada wajib pajak yang menunda kepatuhan melalui Long Run Effect.Kebaruan: Memahami realitas model kepatuhan pajak dengan beberapa teori perilaku wajib pajak.Kontribusi: Berkontribusi untuk memberikan masukan pada kebijakan terkait kepatuhan wajib pajak dan pada pengembangan Game Theory dan Long Run Effect.

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An Archaeology of Adam Smith's Epistemic Context

Cited by 5 publications

References 11 publications

Nilai Tri Kaya Parisudha Sebagai Fondasi Kepatuhan Pajak Orang Pribadi

Nilai Tri Kaya Parisudha Sebagai Fondasi Kepatuhan Pajak Orang Pribadi

The Digitization of Voluntary Disclosure Program

Realitas Kepatuhan Pajak UMKM Pasca Program Pengungkapan Sukarela

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