Exploring Local Wisdom and Islamic Values ​​in Regional Taxation Practices

  • Syafridayani Universitas Muslim Indonesia
  • Asriani Junaid Universitas Muslim Indonesia
  • Fadliah Nasaruddin Universitas Muslim Indonesia
Keywords: Local Wisdom, Islamic Value, Taxation

Abstract

The occurrence of cultural and socio-cultural changes in society is a process of global transformation due to the inhomogeneity of cultural cultures in an area. This study tries to investigate the extent to which the presence of local wisdom and Islamic values are applied by land and building taxpayers in Bone Regency in carrying out tax practices. This study uses a qualitative research method with a phenomenological approach to explore the implementation of local wisdom and Islamic values by taxpayers. Data collection was carried out through observation, interviews and documentation. The research data were analyzed through four stages, namely collecting, reducing, presenting data and making conclusions. Taxation practices carried out by taxpayers are in accordance with what is set by the government, even they have high awareness by applying the cultural values of "Malempu na Mapaccing" which are in accordance with Islamic values in practicing regional taxation, namely land and building taxes

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Published
2020-08-14
How to Cite
Syafridayani, Junaid, A., & Nasaruddin, F. (2020). Exploring Local Wisdom and Islamic Values ​​in Regional Taxation Practices. Point of View Research Accounting and Auditing, 1(4), 110-121. https://doi.org/10.47090/povraa.v1i4.47