DETERMINAN PEMAKNAAN TAX AVOIDANCE PADA SELEBGRAM TERHADAP KEPATUHAN PERPAJAKAN DALAM TINJAUAN FENOMENOLOGI

Abstract

The purpose of this study is to explore and understand the meaning of tax avoidance behavior from
social media influencers perspective, as well as its implementation in endorsement transactions
against existing tax obligations by not focusing on health knowledge (psychological aspects)
specifically. This research was carried out with an interpretive paradigm using a qualitative
phenomenological method approach. Through this interaction between humans, a social reality is
formed which is considered to be relative. The main criteria used to select the social media influencers
in the research are the engagement rate and the frequency of promoting (endorsing) products and/or
services either through features such as feeds or stories, not limited to age or gender. The focus of the
research lies in the structure of awareness and experience of research informants as the subject,
while the objects in this study are various factors that trigger social media influencers to do tax
avoidance and find patterns of practice in social media influencers endorsement transactions. The
results of the study indicate that there are various factors that shape the meaning of tax avoidance
behavior on the social media influencers, such as: environmental culture, level of knowledge, belief
values, and information flow related to various tax regulations and obligations.