TAX COMPLIANCE THROUGH INTERNALIZATION VALUE OF RELIGION

Abstract

Increased tax compliance will have an impact on increasing tax revenues. Compliance paying taxes becomes a very important factor in meeting tax obligations. Tax compliance through the internalization of religion became the focus of current research since there are differences in the values that are believed to society. Most people still think the tax is not a "obligation". Purpose- The percentage of tax compliance and tax ratio is still low in Indonesia. This study aims to find the essence of the meaning of the individual on tax compliance through the internalization of religious values due to the low tax compliance both formally and materially. Approach - The approach used in this article is a qualitative study – Phenomenology. Findings – there are dilemma of tax and zakat, because Zakat is the personal obligation of the individual with God, and the tax is the obligation of the individual to the state, as the value of religion, Islam should be viewed as a system of values to be functionalized and used as a way of life to its adherents. Efforts to improve tax compliance needs to be done in particular by cooperating with religious leaders in an effort to internalize religious values. Internalization of the taxpayer and the tax authorities should be done with sufficient knowledge base and real action. Originality -This article complements efforts to improve tax compliance through the internalization of religious values.

Keywords : Compliance, Taxpayer, Internalization of Religious Values