EMAN DAN IMAN DUALISME KESADARAN DAN KEPATUHAN
| Main Author: | FIDIANA, FIDIANA |
|---|---|
| Format: | Proceeding PeerReviewed application/pdf |
| Bahasa: | eng |
| Terbitan: |
, 2014
|
| Subjects: | |
| Online Access: |
http://repository.stiesia.ac.id/712/1/makalah%20fidiana.pdf http://repository.stiesia.ac.id/712/ |
Daftar Isi:
- Behavioral studies such as tax compliance from religious and moral (ethical) view had been carried out. Generally, compliance research more focus on outlayer (material) and and have not touch indepth dimension (inner). This study offers to analyze the dimension of consciousness and compliance of tax, zakah, and accounting through Islam-iman-ihsan trilogy. This study was developed under tauhid paradigm. This paradigm is allowing researcher to touch niches of consciousness and compliance from outlayer to the interior layer, that is Islam-iman-ihsan trilogy. Informan of this research is minority religious figure in Indonesia; Jama'ah. Based on the Islam-iman-ihsan trilogy, this research mapped consciousness and compliance of zakah and accounting at maqam of iman, which is indicated by zakah consciousness with no nisab consideration. Meanwhile, in tax and accounting aspects are inhabit at maqam of Islam, characterized by formalities compliance, ie formal reporting of income. So, there is dualism behavior, between tax and zakah; between worldly (profane) and the hereafter.