Book

Description

The monograph book "Resistance of Business Actors as Taxpayers to Tax Regulation" is compiled based on scientific work. In this book, you will find fascinating discussions about the dynamics of taxation experienced by some taxpayers in Indonesia. This work was carried out to understand the response of Taxable Entrepreneurs (PKP) when facing Indonesian tax regulations. Using a qualitative approach with a phenomenological perspective, data were collected through interviews, field observations, and documentation. Observations were conducted in East Nusa Tenggara Province, Indonesia. Taxation is still a scary thing for taxable persons in NTT, Indonesia. Several factors contribute to their reluctance to engage with taxes, such as complicated and high taxation dynamics, substandard service quality of tax officers, and rampant corruption that erodes public trust. These factors can lead to resistance among taxable persons. These responses can be viewed from two behavioural perspectives, given that the informants are involved in two types of businesses. Large businesses that partner with government agencies tend to comply with tax regulations but may also seek loopholes and operate in grey areas. In contrast, small companies not directly affiliated with the government often try to avoid taxes, citing less stringent supervision than government-affiliated companies.