The Household Cultures in Taxpaying: a Phenomenological Study

Abstract

This research aims to explore the deep meaning of individual taxpayers, husband and wife, in filling out their annual information letter (SPT) of personal income tax as part of their household cultures. This research uses a transcendental phenomenological study approach from husband and wife individual taxpayer respondents. The results of this research show a phenomenon that occurs in the field related to the obligations consciousness of individual taxpayers who lack understanding in calculating and filling out the SPT of Personal Income Tax of husband and wife. This research contributes to the General Directorate of Taxes’ (DJP) need to provide better dissemination regarding the taxpayer tax return to enable husband and wife work to fulfill tax reporting according to applicable regulations.