NON-COMPLIANCE BEHAVIOUR IN THE FRAME OF IBN KHALDUN
| Main Authors: | FIDIANA, FIDIANA, TRIYUWONO, IWAN, DJAMHURI, ALI, ACHSIN, M |
|---|---|
| Format: | Article PeerReviewed application/pdf |
| Bahasa: | eng |
| Terbitan: |
Seeb : Centre of Promoting Research Excellence
, 2014
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| Subjects: | |
| Online Access: |
http://repository.stiesia.ac.id/884/1/IJBBS_14-1476.pdf http://repository.stiesia.ac.id/884/ http://cprenet.com/cgi-sys/suspendedpage.cgi |
Daftar Isi:
- This paper offers an overview of theoretical concept of tax compliance by using epistemology nature of civilization framework. Although many researchers have tried to expand thistheory, some of their effort might lack of theoretical assumptions. Both taxcompliance theory applies philosophical assumption that human is a rational being,reflected in economic and social reality. To get out of from this cage, different assumptionis required. Ibn Khaldun's view of humanandcivilization is reciprocal. Regardhuman a social being as wellasreligiousbeingmeans believing that humans are capable of creating pious civilization in accordance with social values and spiritual beliefs. This is gives the idea that voluntary tax compliance can be created if congruent with religious rules.So, religious institution should be recognized inline with other levy. Keywords: nature ofcivilization, tax compliance, rationalassumption, pious civilization