文章基本信息

标题：AMBIGUITAS PERLAWANAN PAJAK LEMBAGA PERKREDITAN DESA (STUDI FENOMENOLOGI PADA LEMBAGA PERKREDITAN DESA DI PROVINSI BALI)
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作者：I Gede Yudi Primanta ; Made Sudarma ; Aji Dedi Mulawarman 等
期刊名称：Jurnal Akuntansi Aktual
印刷版ISSN：2087-9695
电子版ISSN：2580-1015
出版年度：2018
卷号：5
期号：2
页码：136-148
DOI：10.17977/um004v5i22018p136
出版社：Universitas Negeri Malang
摘要：The research aims to understand businessmen’ tax awareness and tax resistance for their business in Lembaga Perkreditan Desa (LPD). The research applies qualitative methode with transcendental phenomenology. The results of the study shows that LPD is supposed to be discharged from the tax duty. LPD has a significant role in preserving the custom and culture of Bali. Besides, some LPD businessmen are aware of their tax duty charged for running the LPD.
其他摘要：The research aims to understand businessmen’ tax awareness and tax resistance for their business in Lembaga Perkreditan Desa (LPD). The research applies qualitative methode with transcendental phenomenology. The results of the study shows that LPD is supposed to be discharged from the tax duty. LPD has a significant role in preserving the custom and culture of Bali. Besides, some LPD businessmen are aware of their tax duty charged for running the LPD.
关键词：LPD; transcendental phenomenology; tax resistance; custom; culture
其他关键词：LPD;transcendental phenomenology;tax resistance;custom;culture