Abstract
The purpose of this study is to reveal Muslim entrepreneurs’people's perceptions of tax compliance related with knowledge, religiosity and justice and to find out whether knowledge, religiosity and justice affect them or not in terms of their tax compliance. The informants of this research are Muslim entrepreneurs in Makassar City. Data was collected through interviews with informants and analysed with a phenomenological approach. A result showed that tax compliance of Muslim entrepreneur is on what is detected into their tax payable. A Religiosity specs affect their views regarding taxes which they consider to be something that should not need to be imposed on citizens but they remain compliant with detected taxes. Knowledge helps in reporting tax and helps them to identify gray areas. While in the aspect of justice, all informants thought that there had not been justice in terms of taxation and what they got from what they paid.
Highlights
[1] Indonesia income that comes from taxes amounted to 81% of the total state revenue
[3] Taxpayer compliance is the main factor in determining the amount of tax revenue that can be collected by the Directorate General of
Compliance ratio is calculated from the ratio between the number of tax returns received against the number of taxpayers are obliged to submit SPT
Summary
[1] Indonesia income that comes from taxes amounted to 81% of the total state revenue. The tax collection system that applies in Indonesia is a Self-Assessment system where taxpayers are given the trust to calculate, pay, and report their own taxes. This system encourages taxpayers to be more transparent and responsible in calculating their own taxes, which is certainly good. Taxpayers might try to manipulate their finances to reduce their need to pay taxes or even make them zero. The Ministry of Finance is targeting 2018 reporting for 2018 compliance can increase 85% This is based on the ease of SPT reporting provided by the Directorate General of Taxes to the public through online payment via e-billing and electronic reporting via e-filing
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