Tax Compliance of Muslim Entrepreneurs in the City of Makassar

Abstract

The purpose of this study is to reveal Muslim entrepreneurs’people's perceptions of tax compliance related with knowledge, religiosity and justice and to find out whether knowledge, religiosity and justice affect them or not in terms of their tax compliance. The informants of this research are Muslim entrepreneurs in Makassar City. Data was collected through interviews with informants and analysed with a phenomenological approach. A result showed that tax compliance of Muslim entrepreneur is on what is detected into their tax payable. A Religiosity specs affect their views regarding taxes which they consider to be something that should not need to be imposed on citizens but they remain compliant with detected taxes. Knowledge helps in reporting tax and helps them to identify gray areas. While in the aspect of justice, all informants thought that there had not been justice in terms of taxation and what they got from what they paid.