Jurnal Akuntansi Multiparadigma
Vol 6, No 1 (2015): Jurnal Akuntansi Multiparadigma

MAKNA PAJAK DAN RETRIBUSI PERSPEKTIF WAJIB PAJAK PEDAGANG KAKI LIMA

Sugiono, Agus (Unknown)
Ludigdo, Unti (Unknown)
Baridwan, Zaki (Unknown)



Article Info

Publish Date
29 Apr 2015

Abstract

Abstrak: Makna Pajak dan Retribusi Perspektif Wajib Pajak Pedagang Kaki Lima. Penelitian ini bertujuan memperoleh pemahaman mendalam bagaimana wajib pajak Pedagang Kaki Lima kawasan “Sae Salera” Kabupaten Pamekasan memaknai pajak dan retribusi. Metode yang dipakai adalah fenomenologi transedental Husserl. Informan utama sebanyak 6 orang dan 7 orang informan pendukung. Hasil penelitian menunjukkan informan telah memahami kewajiban membayar pajak dan retribusi. Namun mereka mempunyai makna tersendiri yang tidak dapat dipisahkan dari latar belakang kehidupan, karakter, tradisi, budaya dan falsafah hidup mereka. Informan memaknai pajak dan retribusi sebagai alat menuju ketenangan, wujud tanggung jawab sosial, mengasah budaya malu serta sebagai sarana untuk berbagi dengan sesama. Abstrak: Tax And Retribution Meaning of Street Vendors Perspective. This research is aimed to gain a deep understanding of the Street Vendors “Sae Salera” Pamekasan district to taxes and retributions. The research method used Husserl’s transcendental phenomenology approach. There were 6 key and 7 supporting informants. The results revealed that the informants has understood their obligations to pay taxes and retribution. However, they have a special meaning that can’t be separated from the background of their life background, character, traditions, culture and philosophy of life. Informants interpret taxes and retribution as a means of peace, social responsibility, and to sharpen culture of diffidence and as a mean to share with others.  

Copyrights © 2015






Journal Info

Abbrev

jamal

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Akuntansi Multiparadigma or Journal of Multiparadigm Accounting (JAMAL) has been published since April 2010 by Universitas Brawijaya, and since 2014 has been collaborating with Masyarakat Akuntansi Multiparadigma Indonesia. JAMAL publishes scientific articles and highly appreciates creative ...