MENGUAK DIMENSI KECURANGAN PAJAK

Yenni Mangoting, Eko Ganis Sukoharsono, Nurkholis Nurkholis

Abstract


Abstrak: Menguak Dimensi Kecurangan Pajak. Penelitian ini menguak pemahaman wajib pajak pribadi serta konsultan mengenai fenomena kecurangan pajak. Metode pengumpulan data dilakukan dengan wawancara kepada informan, yang meliputi tiga wajib pajak dan dua konsultan. Analisis data dilakukan dengan interpretasi pemahaman subjektif  informan yang kemudian diikuti dengan refleksivitas peneliti. Penelitian ini mengindikasikan bahwa bagi wajib pajak, kecurangan pajak dimaknai sebagai keterpaksaan,  kesengajaan, ketidakrelaan, dan keagresifan petugas. Fenomena ini didukung oleh pemahaman konsultan bahwa kecurangan pajak adalah kebutuhan wajib pajak yang perlu didukung.

 

Abstract: Reveals the Dimensions of Tax Fraud. This study reveals the notion of personal taxpayers and consultants about of tax fraud. Data collection methods were conducted by interviewing informants; there are three taxpayers and two consultants. The data analysis is done by interpretation of informants understanding which is then followed by the researchers' reflectivity. This study indicates that taxpayers think that tax fraud is interpreted as compulsive, deliberate action, unwillingness, and aggressive officers. This phenomenon is supported by the consultant's understanding that tax fraud is a need for taxpayers who must be supported.


Keywords


kecurangan pajak; wajib pajak; konsultan pajak

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DOI: http://dx.doi.org/10.18202/jamal.2017.08.7054

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