TAXPAYER COMPLIANCE BEHAVIOR ON MUSLIM MICRO, SMALL, AND MEDIUM ENTERPRISE ACTORS IN PASURUAN CITY INDONESIA

Authors

  • Mahfudz Sayudi Universitas Islam Negeri Sunan Ampel Surabaya, East Java, Indonesia.
  • Parmujianto Parmujianto Sekolah Tinggi Agama Islam Al-Yasini Pasuruan, East Java, Indonesia.

DOI:

https://doi.org/10.32332/akademika.v28i2.7711

Keywords:

Behavior; Muslim MSME; Taxpayer Compliance.

Abstract

The rapid growth of the Micro, Small, and Medium Enterprise (MSME) sector in Pasuruan City does not align with the anticipated level of taxpayer compliance behavior. This discrepancy creates a conflicting situation where the potential revenue generated by the sector clashes with the issue of tax non-compliance, posing a threat to Regional Revenue and the Islamic economy. Therefore, this study examined the understanding, behavior, and Maqasid Al-Shari'ah review of taxpayer compliance behavior of Muslim MSME actors in Pasuruan using a phenomenological qualitative approach. Data were collected through open observation techniques, in-depth interviews, and documentation. The results showed that applicable tax policy was understood through socialization organized by the Cooperative and MSME Office continuously with a humanist approach. Meanwhile, the relationship between Maqāid al-Sharī`ah values and tax policy was to provide education by conducting socialization to the community regarding its content and benefits. In the concept of Maqāid al-Sharī`ah adh-arūriyāt, the tax policy carried out by the government was included in Hifdzul Maal. This was the top Maqāid al-Sharī`ah benefit as a reinforcement of religiosity theory by adding the factors of blessing and economic justice. In contrast, the tax function, policy, registration, payment, rates, and reporting were reinforced by Muslim religiosity.

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Published

2023-11-14

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Section

Articles