Trust and Tax: A Grounded Theory

Abstract

The abuse case involving a tax official's child (MD) and members of a sizable religious organization in Indonesia shocked a lot of people. This case affects people's mistrust of the government and propensity for tax fraud because the perpetrators of this persecution are also known to frequently flaunt their wealth on social media. The aim of this research is to present a systematic measure of trust in government associated with tax based on Netnography. This research applies Netnography. Qualitative research uses a netnographic approach with a sample size of 9,915 netizen comments extracted with Nawala software and processed using NVIVO. This study, which employs the netnography method, tries to map what the public says on social media about this MD's issue. The factors might develop and have an impact on their trust in the government formulated by the Conceptual MAP. After these factors are found, this study will test further statistically regarding the significance of these factors in influencing their tax compliance. The new thing in this research is using netnography to examine tax issues with a large sample size.