Reconstructing Tax Consciousness through Transcendental Phenomenology: Exploring the Meaning of Tax and Accountability among Indonesian Academics

This study aims to understand the meaning of taxes from the perspective of taxpayers. It is important to examine the concept of taxes from the perspective of taxpayers in order to gain an understanding of taxes from taxpayers. The results of this study are expected to increase public literacy regarding the meaning of taxes for social and state life. This study uses an interpretive paradigm with Husserl's transcendental phenomenology as an analytical tool. The objects of this study are academics who are all taxpayers, with four people selected as research informants. Meanwhile, in the data collection process, the researcher used interviews, observation, and documentation. First, taxation can be examined from a narrow perspective, namely a perspective based on individualistic or limited collectivist interests. Second, taxation can also be examined using a more comprehensive, long-term, and broad-minded perspective. These two perspectives have different implications for attitudes and behaviors related to taxation.