Ashabiyah View on Tax Compliance
| Main Author: | FIDIANA, FIDIANA |
|---|---|
| Format: | Proceeding PeerReviewed application/pdf |
| Bahasa: | eng |
| Terbitan: |
, 2014
|
| Subjects: | |
| Online Access: |
http://repository.stiesia.ac.id/2146/2/EBESPAPER.pdf http://repository.stiesia.ac.id/2146/3/PROSIDING%20ASHABIYAH%20VIEW.pdf http://repository.stiesia.ac.id/2146/1/2014-EBES%20TURKI.pdf http://repository.stiesia.ac.id/2146/ |
Daftar Isi:
- Purpose – By using Ibn Khaldun’s philosophical, that is what he calls “ashabiyah”, this paper is aimed to expand the theory of tax compliance from Islamic perpective. Design/methodology/approach – By frame of ashabiyah, commonly translated into among others: “clan feeling”, “ethnic solidarity”, “group feeling”, and also “social cohesion, this research tries to explore the complexity of human behavior in Islamic tradition where individual (mind/rational) consciousness, social consciousness, and God consciousness are simultaneously recognized. Findings – Since ethnicity fuses with religion, Muslim society could disseminate God’ blessing to the universe (rahmatan lil ‘alamin) by scale of priority and consequently put precedence to the narrowest context such as their families, a blood relationship (kinship), relatives, neighbors, ummah (society); and even to the broadest context like the nations or universe. Zakah as a pilar of Islam is basically a realization of rahmatan lil aalamien, so that it follows the priority principle in its distribution, starting from those in closest relationship to the most remote one. This tenet is in fact in line with ashabiyah’s purpose. Through ashabiya, Muslim fulfills its religion values as well as social values. Research limitations – This study relies only on the tax compliance literatures concerning with cultural as well as religious consciousness and does not provide empirical evidence. Practical/social implications – Based on these arguments, Muslim tends to put tax in a last priority after prospering their narrow relatives through social cares like zakah, infaq, sadaqah, etc. Therefore, individual welfare or utility function is not main descriptor behind tax noncompliance in Islamic society rather spiritual or social reason. Originality/value – Most literature focused more on using cost and benefit as rational dimension of secular philosophy and none has include the Islamic tradition in explaining tax compliance. It was too narrow and too rational in exploring complexity of human behavior. On the other hand, Islamic tradition recognized that behavior is reflected by not only rational (mind) consciousness but also feelings consciousness (social function; ashabiyah) as well as God consciousness (spiritual function; zakah or Islamic alms). God as ultimate principle would bring consequence that all Muslim does behave in accordance with God’s law