Discover The Comprehension of “Bu Nyai” As a Religious Speaker Towards Her Taxation Obligation

Abstract

The purpose of this research is to discover the comprehension of “Bu Nyai” as a religious speaker towards her taxation obligation. This is interesting because according to the tax officer’s common opinion, the comprehension of religious speaker to their tax obligation is still shallow. Thus, this research uses qualitative methodology with phenomenology approach. Moreover, we used in depth interview technique in order to acquire enormous and enough data from the informant. The interview was held several times and intensely followed the schedule of the informant. Besides, we also paid attention to the gesture and the mimic of the informant while answering our questions or expressing her opinion and feeling towards her tax obligation as a religious speaker. The Informant of this study is a well-known of “Bu Nyai” as a religious speaker in Sumenep Region, who is believed as a reliable and a valid informant for the research.

The results show that the informant has a quite deep understanding to the general tax obligation as a good citizen. The informant has an understanding that every citizen has to fulfill and pay taxes according to the tax regulations including land and building tax (PBB), motor vehicles tax (PKB), and income tax (PPh) from business income. However, the informant argues that her income from the activity as a religious speaker is not subjected to income tax whatsoever. The informant believes that her activity as a religious speaker does not the same as other religious speakers. The Informant has never sought tariff to her client, she merely receives the amount of money that is given by the client without asking such a fixed amount. Thus, the informant only pays “Zakat” according to its income. This is clearly not appropriate with the income tax regulation. Accordingly, the study concludes that the understanding of “Bu Nyai” as a religious speaker to their tax regulation is somehow still shallow and still need a thorough socialization from the tax authority.