KEPATUHAN PAJAK DALAM PERSPEKTIF NEO ASHABIYAH
DOI:
https://doi.org/10.24034/j25485024.y2015.v19.i2.89Keywords:
Ashabiyah, kesadaran kolektif, kepatuhan pajakAbstract
Penelitian ini bertujuan untuk menganalisis perilaku kepatuhan pajak berdasarkan perspektif “neo ashabiyah”. Konsep ashabiyah bermula dari pemahaman kekuatan emosional karena ikatan darah, kesukuan, solidaritas etnis atau kohesi sosial. Neo ashabiyah dikembangkan dengan melihat fakta bahwa ketidakpatuhan pajak yang mewabah di seluruh dunia. Dengan konsep neo ashabiyah, tulisan ini ingin menjelaskan bahwa upaya menolak pajak salah satunya disebabkan oleh adanya kesatuan kesadaran lintas etnis, lintas agama, lintas kultural, bahkan lintas negara yang secara naluri menolak pajak. Padunya kesadaran ini terpilin dalam sebuah kesadaran kolektif secara global yang ditandai bahwa tidak ada satu negarapun yang terbebas dari masalah kepatuhan pajak. Kesadaran menolak pajak tersebut terkoneksi dan terkomunikasi di ruang kesadaran non-rasional (perspektif modern menyebutnya sebagai ruang bawah sadar) yang menembus batas-batas budaya, etnis, dan negara. Ini berarti bahwa kepatuhan pajak secara sukarela tidak akan pernah tercapai dengan cara apapun karena kesadaran tersebut bermukim di ranah kesadaran irasional. Kepatuhan pajak, kalaupun dapat dicapai adalah kepatuhan yang terpaksa dan bukan kepatuhan sukarela.References
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