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

Full Text:

PDF

References


Allingham, G.M., & Sandmo, A. (1972). Income Tax Evasion: A Theoretical Analysis. Journal of Public Economics, 1, 323–338.

Alm, J., Martinez-Vazquez, J., & Wallace, S. (2009). Do Tax Amnesties Work? The Revenue Effects of Tax Amnesties During the Transition in the Russian Federation. Economic Analysis and Policy, 39(2), 235–253.

Amir, H., Asafu-Adjaye, J., & Ducpham, T. (2013). The Impact of the Indonesian Income Tax Reform: A CGE Analysis. Economic Modelling, 31, 492-501. https://doi.org/10.1016/j.econmod.2012.12.018

Andreas, & Savitri, E. (2015). The Effect of Tax Socialization, Tax Knowledge, Expediency of Tax ID Number and Service Quality on Taxpayers Compliance with Taxpayers Awareness as Mediating Variables. Procedia Social and Behavioral Sciences, 211, 163-169. https://doi.org/10.1016/j.sbspro.2015.11.024

Aneswari, Y.R., & Darmayasa, I.N. (2016). Penegasan Konsep Kemanunggalan dan Metafora Zakat Triyuwono dalam Perpajakan: Seandainya (Jilid II). In Konferensi Regional Akuntansi III. Jember.

Bawazier, F. (2011). Reformasi Pajak di Indonesia. Jurnal Legesi Indonesia, 8(1), 1–12.

Bernasconi, M., Corazzini, L., & Seri, R. (2014). Reference Dependent Preferences, Hedonic Adaptation and Tax Evasion: Does the Tax Burden Matter? Journal of Economic Psychology, 40, 103-118. https://doi.org/10.1016/j.joep.2013.01.005

Blanthorne, C., & Roberts, M.L. (2015). Cognitive Responses to Partitioned Pricing of Consumption Taxes: Consequences for State and Local Tax Revenues. The Journal of the American Taxation Association, 37(1), 183-204. https://doi.org/10.2308/atax-50953

Boone, J.P., Khurana, I.K., & Raman, K.K. (2013). Religiosity and Tax Avoidance. The Journal of the American Taxation Association, 35(1), 53-84. https://doi.org/10.2308/atax-50341

Brink, W.D., & White, R.A. (2015). The Effects of a Shared Interest and Regret Salience on Tax Evasion. The Journal of the American Taxation Association, 37(2),109-135. https://doi.org/10.2308/atax-51196

Brotodihardjo, R.S. (2013). Pengantar Ilmu Hukum Pajak. Bandung: Refika Aditama.

Buettner, T., & Grimm, V. (2016). Taxation, Social Norms, and Compliance: Research Questions and Results. Journal of Economic Behavior & Organization, 124, 1-6. https://doi.org/10.1016/j.jebo.2016.02.004

Burton, R. (2013). Menyoal Pemeriksaan Bukti Permulaan di Bidang Perpajakan. Jurnal Legislasi Indonesia, 10(2), 133–140.

Cavallaro, D. (2001). Critical and Cultural Theory. London & New Brunswick: The Athlone Press.

Chow, Y.C. (1942). The Doctrine of Proprietorship. Accounting Review, 17(2), 157–163.

Creswell, J. W. (2007). Qualitative Inquiry & Research Design Choosing among Five Approaches (2nd ed.). USA: Sage Publications Inc.

Darmayasa, I.N., & Aneswari, R.Y. (2015a). The Ethical Practice of Tax Consultant Based on Local Culture. Procedia - Social and Behavioral Sciences, 211(September), 142–148. https://doi.org/10.1016/j.sbspro.2015.11.021

Darmayasa, I.N., & Aneswari, Y.R. (2015b). Paradigma Interpretif pada Penelitian Akuntansi Indonesia. Jurnal Akuntansi Multiparadigma, 6(5), 350-361. http://dx.doi.org/10.18202/jamal.2015.12.6028

Darmayasa, I.N., & Aneswari, Y.R. (2016). The Role of Local Wisdom Toward Tax Compliance. Jurnal Akuntansi Multiparadigma, 7(1), 110–119. http://dx.doi.org/10.18202/jamal.2016.04.7010

Denzin, N.K., & Lincoln, Y.S. (2009). Hand Book Qualitative Research. Yogyakarta: Pustaka Pelajar.

Derrida, J. (1976). Of Grammatology. Baltimore: John Hopkins University Press Back-Cover.

Dijke, M.V, & Verbon, P. (2010). Trust in Authorities as a Boundary Condition to Procedural Fairness Effects on Tax Compliance. Journal of Economic Psychology, 31(1), 80–91. https://doi.org/10.1016/j.joep.2009.10.005

Dutu, R. (2016). Why Has Economic Growth Slowed Down in Indonesia? An Investigation into the Indonesian Business Cycle Using an Estimated DSGE Model. Journal of Asian Economics, 45, 46-55. https://doi.org/10.1016/j.asieco.2016.06.003

Emzir. (2014). Metodologi Penelitian Kualitatif Analisis Data. Jakarta: PT Raja Grafindo Persada.

Farrar, J.M., Donnelly, M.E., & Dhaliwal, S.B. (2013). Procedural Aspects of Tax Fairness: A Content Analysis of Canadian Tax Jurisprudence. The ATA Journal of Legal Tax Research, 11(2), 21-37. https://doi.org/10.2308/jltr-50552

Farahani, M.F. (2014). Educational Implications of Philosophical Foundations of Derrida. Procedia Social and Behavioral Sciences, 116, 2494-2497. https://doi.org/10.1016/j.sbspro.2014.01.599

Fidiana. (2014a). Eman dan Iman: Dualisme Kesadaran dan Kepatuhan. In Simposium Nasional Akuntansi XVII. Mataram: Universitas Mataram, 24-27 September 2014.

Fidiana. (2014b). Non-Compliance Behavior in the Frame of Ibn Khaldun. International Journal of Business and Behavioral Sciences, 4(6), 30–48.

Frey, B. S., & Torgler, B. (2007). Tax Morale and Conditional Cooperation. Journal of Comparative Economics, 35(1), 136–159. http://doi.org/10.1016/j.jce.2006.10.006

Hariyanto, G. (2014). Anotasi Pemikiran Hukum Dalam Perspektif Filsafat Hukum. Malang: Universitas Brawijaya Press.

Hidayat, A. (2014). Kewenangan Otoritas Pajak untuk Meningkatkan Tax Ratio.

Ilyas, W.B., & Burton, R. (2013). Hukum Pajak (Teori, Analisis, dan Perkembangannya). Jakarta: Salemba Empat.

Jensen, M.C., & Meckling, W.H. (1994). The Nature of Man. Journal of Applied Corporate Finance, 7(2), 4–19. https://doi.org/10.1111/j.1745-6622.1994.tb00401.x

Jimenez, P., & Iyer, G.S. (2016). Tax Compliance in a Social Setting: The Influence of Social Norms, Trust in Government, and Perceived Fairness on Taxpayer Compliance. Advances in Accounting, 34, 17–26. https://doi.org/10.1016/j.adiac.2016.07.001

Kamayanti, A. (2016a). Metodologi Konstruktif Riset Akuntansi Membumikan Religiositas. Jakarta: Yayasan Rumah Peneleh.

Kamayanti, A. (2016b). Metodologi Penelitian Kualitatif Pengantar Religiositas Keilmuan. Jakarta: Yayasan Rumah Peneleh.

Kastlunger, B., Lozza, E., Kirchler, E., & Schabmann, A. (2013). Powerful Authorities and Trusting Citizens : The Slippery Slope Framework and Tax Compliance in Italy. Journal of Economic Psychology, 34, 36–45. https://doi.org/10.1016/j.joep.2012.11.007

Kirchler, E., Hoelzl, E., & Wahl, I. (2008). Enforced Versus Voluntary Tax Compliance: The “Slippery Slope” Framework. Journal of Economic Psychology, 29, 210–255. https://doi.org/10.1016/j.joep.2007.05.004

Kogler, C., Batrancea, L., Nichita, A., Pantya, J., Belianin, A., & Kirchler, E. (2013). Trust and Power as Determinants of Tax Compliance: Testing the Assumptions of the Slippery Slope Framework in Austria, Hungary, Romania and Russia. Journal of Economic Psychology, 34, 169–180. https://doi.org/10.1016/j.joep.2012.09.010

Larsen, L.B. (2015). Common Sense at the Swedish Tax Agency: Transactional Boundaries that Separate Taxable and Tax-free Income. Critical Perspectives on Accounting, 31, 75-89. https://doi.org/10.1016/j.cpa.2015.04.003

Leksono, S. (2013). Penelitian Kualitatif Ilmu Ekonomi dari Metodologi ke Metode. Jakarta: PT Raja Grafindo Persada.

Lubian, D., & Zarri, L. (2011). Happiness and Tax Morale: An Empirical Analysis. Journal of Economic Behavior & Organization, 80(1), 223–243. https://doi.org/10.1016/j.jebo.2011.03.009

Mangoting, Y. (1999). Tax Planning: Sebuah Pengantar sebagai Alternatif Meminimalkan Pajak. Jurnal Ekonomi Akuntansi, 1(1), 43–53.

Mardiasmo. (2013). Perpajakan Edisi Revisi. Yogyakarta: Penerbit Andi.

Mas, A., Aziah, N., Manaf, A., & Saad, N. (2014). Do Trust and Power Moderate Each Other in Relation to Tax Compliance? Procedia Social and Behavioral Sciences, 164, 49–54. http://doi.org/10.1016/j.sbspro.2014.11.049

Mulawarman, A.D. (2013). Nyanyian Metodologi Akuntansi Ala Nataatmadja: Melampaui Derridian Mengembangkan Pemikiran. Jurnal Akuntansi Multiparadigma, 4(April), 149–164.

Mulligan, E., & Oats, L. (2016). Tax Professionals at Work in Silicon Valley. Accounting, Organizations and Society, 52, 63–76. http://doi.org/10.1016/j.aos.2015.09.005

Muslichah. (2015). The Effect of Tax Simplification on Taxpayers’ Compliance Behavior: Religiosity as Moderating Variable. Jurnal Keuangan dan Perbankan, 19(1), 98–108.

Nugroho, T. (2016). Polemik Ekonomi Pancasila Pemikiran & Catatan, 1965-1985. Yogyakarta: Mubyarto Institute.

Palil, M.R., & Mustapha, A.F. (2011). Factors Affecting Tax Compliance Behaviour in Self Assessment System. African Journal of Business Management, 5(33), 12864–12872.

Permita, A.C., Fauziati, P., Yulistia, R., & Minovia, A.F. (2014). Pengaruh Persepsi Wajib Pajak Orang Pribadi atas Pelaksanaan Self Assessment System terhadap Tindakan Tax Evasion di Kota Padang. In Simposium Nasional Akuntansi XVII. Mataram.

Phillps, M.D. (2014). Deterrence vs Gamesmanship: Taxpayer Response to Targeted Audits and Endogenous Penalties. Journal of Economic Behavior & Organization, 100, 81-98. https://doi.org/10.1016/j.jebo.2014.01.018

Prasetyo, W. (2016). Penerbitan Surat Tagihan Pajak (STP) dan Tindakan Penagihan dengan Tingkat Pelunasan Kewajiban Perpajakan. Jurnal Akuntansi Multiparadigma, 7(3), 399-418. http://dx.doi.org/10.18202/jamal.2016.12.7029

Prinz, A., Muehlbacher, S., & Kirchler, E. (2014). The Slippery Slope Framework on Tax Compliance: An Attempt to Formalization. Journal of Economic Psychology, 40, 20–34. https://doi.org/10.1016/j.joep.2013.04.004

Republik Indonesia. Ketentuan Umum dan Tata Cara Perpajakan. Ungang-Undang No. 8. (2007). Indonesia.

Republik Indonesia. Pengampunan Pajak. Undang-Undang No. 1. (2016a). Indonesia.

Republik Indonesia. Pengaturan Lebih Lanjut Mengenai Pelaksanaan UU No. 11 Tahun 2016 tentang Pengampunan Pajak. Per-11/PJ/2016. (2016b). Indonesia.

Riduwan, A. (2014). Metode Dekonstruksi Derrida. In Accounting Research Training Series 6. Malang.

Riduwan, A., Triyuwono, I., Irianto, G., & Ludigdo, U. (2010). Semiotika Laba Akuntansi: Studi Kritikal-Posmodernis Derridean. Jurnal Akuntansi Dan Keuangan Indonesia, 7(1), 38–60.

Rohman, S. (2014). Dekonstruksi Desain Penelitian dan Analisis. Yogyakarta: Ombak.

Salbador, D.A., Anderson, S.E., Raabe, W.A., & Schadewald, M.S. (2015). ATA Tax Policy Committee Report—Book-Tax Differences. The ATA Journal of Legal Tax Research, 13(1), 54-85. https://doi.org/10.2308/jltr-51088

Sarup, M. (2008). Postrukturalisme & Postmodernisme. Yogyakarta: Jalasutra.

Sayidah, N. (2015). Pandangan Terhadap Tax Amnesty Sebuah Temuan Awal. In Simposium Nasional Perpajakan (SNP) 5. Universitas Trunojoyo.

Simone, L.D., Sansing, R.C., & Seidman, J.K. (2013). When are Enhanced Relationship Tax Compliance Programs Mutually Beneficial? The Accounting Review, 88(6), 1971-1991. https://doi.org/10.2308/accr-50525

Singh, T.D. (2008). Kehidupan dan Asal Mula Jagat Raya. Denpasar: Cintya.

Singh, T.D. (2009). Realitas Keberadaan Tuhan. Denpasar: Temprina Media Grafika Bali.

Singh, T.D. (2015). Manusia dan Alam Menurut Perspektif Ilmiah dan Vedanta. Yayasan Institut Bhaktivendanta Indonesia.

Soemitro, R., & Sugiharti, D.K. (2010). Asas dan Dasar Perpajakan. Bandung: Refika Aditama.

Spencer, M.K., & Chambers, V. (2012). National Heuristic Shift toward Saving Any Form of Tax Rebate. Accounting and the Public Interest, 12(1), 106-136. https://doi.org/10.2308/apin-10288

Triyuwono, I. 2009. "Seandainya… (Refleksi Kesadaran Wajib Pajak Pribadi dalam Perspektif Teori Kemanunggalan dan Metafora Zakat)". In Simposium Nasional Perpajakan II. Madura.

Ungkang, M. (2013). Dekonstruksi Jaques Derrida sebagai Strategi Pembacaan Teks Sastra. Jurnal Pendidikan Humaniora, 1(1), 30–37.

Wahl, I., Kastlunger, B., & Kirchler, E. (2013). Trust in Authorities and Power to Enforce Tax Compliance: An Empirical Analysis of the “Slippery Slope Framework”. Law & Policy, 32(4), 383-406. https://doi.org/10.1111/j.1467-9930.2010.00327.x

Wahyuni, S. (2015). Qualitative Research Method Theory and Practice (2nd ed.). Jakarta: Salemba Empat.

Widiastuti, N.P.E., Sukoharsono, E.G., Irianto, G., & Baridwan, Z. (2015). Yadnya - Hinduism Philosophy to Achieve Spiritual Awareness of SME Owners as Taxpayers: A Literary Discourse. International Journal of Business and Management Invention, 4(5), 38–43.




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

Refbacks

  • There are currently no refbacks.


Copyright (c) 2017 I Nyoman Darmayasa

Creative Commons License
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.