THE PHILOSOPHY OF TAT TWAM ASI: THE FOUNDATION OF CONSCIOUSNESS REGARDING POST-TAX AMNESTY (CASES IN INDONESIA)
DOI:
https://doi.org/10.32770/jbfem.vol1153-160Keywords:
Transcendental phenomenology; philosophy of Tat Twam Asi; consciousness; post-tax amnesty; religiosityAbstract
This study aims to understand the taxpayer's consciousness regarding post-tax amnesty through an interpretive paradigm. The transcendental phenomenology methodology is appropriate to explore the taxpayer's consciousness experience. The research informant is a taxpayer who has followed tax amnesty and has filed a tax return for the fiscal year 2017. The value of locality, used as the basis of consciousness, is the philosophical value of Tat Twam Asi (the taxpayer is the tax authority and vice versa) and the value of religious social human consciousness. The results of the study found that the taxpayer's consciousness (Noema) is the reality of the fulfilment of formal tax obligations. The understanding of consciousness (Noesis) grows with the emergence of a feeling of relief after fulfilling formal obligations. The taxpayer's pure consciousness has emerged in tandem with the policies of tax authorities in favour of the taxpayer. This study contributes to tax authorities and taxpayers. Tax authorities are expected to formulate policies in favour of the basic philosophy of Tat Twam Asi to function within the framework of religiosity in the realisation of taxpayer compliance.
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