文章基本信息

标题：The Concept of Gratitude from the SMEs Owners in Bali to Address the Income Tax Evasion
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作者：Ni Putu Eka Widiastuti ; Ni Putu Eka Widiastuti ; Eko Ganis Sukoharsono 等
期刊名称：Procedia - Social and Behavioral Sciences
印刷版ISSN：1877-0428
出版年度：2015
卷号：211
页码：761-767
DOI：10.1016/j.sbspro.2015.11.101
语种：English
出版社：Elsevier
摘要：AbstractThis study aims to uncover the meaning of accountability to the state of SMEs owners as tax payers in Bali. This transcendental phenomenological study is similar to the thought of Edmund Hussrel, which is to reveal the meaning behind informants’ experience of taxpayers who are performingyadnya. The data were obtained through in-depth interviews and observation as strategies to reveal the reality of informants in carrying out religious rituals and in carrying out their business and taxation duties to the country. Gratitude concept is an implementation ofyadnyacontaining the value of justice, the truth, and sincere.
关键词：Gratitude Concept;Income tax to SMEs;Yadnya