A PHENOMENOLOGICAL STUDY OF TRACING THE TAX APPLICATION AND HOW ITS PERSPECTIVE ESTABLISHMENT BY THE COFFEE SHOP ENTREPRENEURS

Abstract

The aims of the study were to explore the acceleration of the development of coffee shops in Malang, how the coffee shop entrepreneur’s perspective and experience are formed, and the implementation of taxes for their business. The approach of this study was qualitative method with an interpretive paradigm and Husserl's transcendental phenomenology approach. The informants in this study were Malang coffee shop entrepreneurs. The results of this study were to reveal the importance of the government's role in accelerating the development of coffee shops in the city, especially in Malang, the effect of this phenomenon on the coffee’s social environment in Malang that influenced the formation of a coffee shop entrepreneur's tax perspective as well as the tax decisions and tax awareness. The tax perspective of the coffee shop entrepreneur was also influenced by the impression and experience in managing taxation. This impression was dominated by negative impressions. The phenomenon of the acceleration of coffee development in Malang explained the importance of the role of the government as a regulator and the role of maintaining economic stability. More attention from the government was needed to accelerate the development of coffee so that the economic situation and conditions remain conducive which will have an impact on state revenue.

Keywords

• acceleration of coffee development
• tax perspective
• taxpayer awareness
• phenomenology