Title: TAX COMPLIANCE BEHAVIOR OF INDIVIDUAL SMEs BASED ON PIERRE BOURDIEU'S SOCIAL THEORY
Author: NADHILA GHASSANI
Affiliations: Master of Accounting Study Program, Faculty of Economics and Business, Universitas Airlangga Surabaya
Publisher: Universitas Airlangga
Abstract
This research aims to reveal the practice of tax compliance using Bourdieu's social theory which is operationalized using the phenomenological method. Bourdieu's theory is used to understand how individuals relate to form the "practice" of tax compliance, including how this 'practice' occurs, and examine its relationship with capital, habitus and domain. The research was conducted in two villages with different backgrounds in West Lombok and Central Lombok Regencies. From the research results, it is known that tax compliance practices in the two villages are different, even though what is faced is the same objective structure (namely the final income tax (PPh) regulations for MSMEs). This can happen because individuals in a village environment are formed from different elements of capital and habitus. This reveals the fact that the social life of people in villages is not the same or has different characteristics regarding tax compliance practices. The same policy turns out to have different practices.
Keywords: Tax Compliance, Bourdieu, Phenomenology, Practice
Sources: http://repository.unair.ac.id/87349/
