YADNYA SEBAGAI PEMAKNAAN LAIN ATAS NILAI WAJAR HARTA AMNESTI PAJAK

I Nyoman Darmayasa

Abstract


Abstrak: Yadnya sebagai Pemaknaan Lain atas Nilai Wajar Harta Amnesti Pajak. Penelitian ini bertujuan menawarkan pemaknaan lain atas nilai wajar harta yang diungkapkan dalam amnesti pajak. Nilai wajar harta merupakan simbol “kuasa” pemerintah. Nilai Yadnya digunakan untuk membalik hierarki nilai wajar materialitas yang diistimewakan oleh “kuasa”. Informan penelitian meliputi representasi dari “kuasa” pemerintah dan “kuasa” wajib pajak. Pemaknaan lain yang dihasilkan dari penelitian ini adalah pengungkapan nilai wajar harta dalam amnesti pajak berdasarkan pada nilai kejujuran dan ketulusan Wajib Pajak. Kedua nilai ini mampu mengeliminasi unsur ekonomi, materialitas, serta kebebasan yang bablas dari karakter wajib pajak.

 

Abstract: Yadnya is as a New Meaning of Fair Value on Tax Amnesty Asset. This study aims to offer a new meaning of fair value of tax amnesty assets disclosed. Fair value of assets is as a symbol “authority” government. Yadnya values uses to hierarchy reverse of materiality fair value which is concentrated by the "authority". Research informants are consisting of representation of “authority” government and “authority” taxpayers.  New meaning of this research which is fair value of tax amnesty assets disclosed is based on the value of taxpayers’ honesty and sincerity. Both of those values are able to eliminate economic, materiality, and wild self assessment of taxpayers’ character.


Keywords


amnesti pajak; karakter wajib pajak; nilai wajar harta; pemaknaan lain; yadnya

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DOI: http://dx.doi.org/10.18202/jamal.2017.04.7046

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