MAKNA PAJAK DAN RETRIBUSI PERSPEKTIF WAJIB PAJAK PEDAGANG KAKI LIMA

Agus Sugiono, Unti Ludigdo, Zaki Baridwan

Abstract


Abstrak: Makna Pajak dan Retribusi Perspektif Wajib Pajak Pedagang Kaki Lima. Penelitian ini bertujuan memperoleh pemahaman mendalam bagaimana wajib pajak Pedagang Kaki Lima kawasan “Sae Salera” Kabupaten Pamekasan memaknai pajak dan retribusi. Metode yang dipakai adalah fenomenologi transedental Husserl. Informan utama sebanyak 6 orang dan 7 orang informan pendukung. Hasil penelitian menunjukkan informan telah memahami kewajiban membayar pajak dan retribusi. Namun mereka mempunyai makna tersendiri yang tidak dapat dipisahkan dari latar belakang kehidupan, karakter, tradisi, budaya dan falsafah hidup mereka. Informan memaknai pajak dan retribusi sebagai alat menuju ketenangan, wujud tanggung jawab sosial, mengasah budaya malu serta sebagai sarana untuk berbagi dengan sesama.

 

Abstrak: Tax And Retribution Meaning of Street Vendors Perspective. This research is aimed to gain a deep understanding of the Street Vendors Sae Salera Pamekasan district to taxes and retributions. The research method used Husserls transcendental phenomenology approach. There were 6 key and 7 supporting informants. The results revealed that the informants has understood their obligations to pay taxes and retribution. However, they have a special meaning that cant be separated from the background of their life background, character, traditions, culture and philosophy of life. Informants interpret taxes and retribution as a means of peace, social responsibility, and to sharpen culture of diffidence and as a mean to share with others.

 


Keywords


pajak dan retribusi; pedagang kaki lima; “sae salera”; karakter dan budaya

Full Text:

PDF


DOI: http://dx.doi.org/10.18202/jamal.2015.04.6006

Refbacks

  • There are currently no refbacks.


Creative Commons License
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.