Liberating of Forced Feeling to Pay Tax through ihsan (Virtue)

Fidiana, Fidiana and Retnani, Endang Dwi (2018) Liberating of Forced Feeling to Pay Tax through ihsan (Virtue). International Journal of Academic Research in Business and Social Sciences, 8 (7). pp. 911-920. ISSN 2222-6990

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Abstract

Tax non-compliance is in our religious society. Many researches show that tax non-compliance cannot be satisfactorily explained by the level of rational perspectives especially for religious people. Recent literature on tax compliance emphasizes the importance of religiosity and moral considerations (called tax morale) to explain compliance behavior. However, how to develop new concept of compliance from intrinsic consciousness is not established yet. This paper try to develop a new theoretical and empirical concept of moral tax based on Islamic faith. The following topics are going to discuss the highest level of compliance (ihsan). From this principle we derive a new concept tax compliance. At the level of ihsan, all behavior has exceeded motivation of self-love as well as loving the fellow become true love, is love for God. The principle of God’s love is to guide them to understand the unity (tawhid). This principle means to unite tax and zakat to the pattern of alms. Tax is alms for the country while zakat are alms to eight eligble recipients of zakat fund (ashnaf)

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