Research Repository
Tax Literacy and Leadership Agility: Indigenous Peoples Awareness in Paying Taxes
Author : Hariyanti Hamid
Abstrak:
This
study aims to identify and explain tax literacy and leadership agility at the awareness of
indigenous peoples in paying taxes. Based on the report, land and building taxes' income is
still low for the indigenous peoples of "towani tolotang" South Sulawesi.
The research method
used is descriptive qualitative with the Nvivo
-
12 plus program's help by taking a sample of
55 respondents of the traditional leader "uwwa" who spread to the community. Data collection
techniques through in
-
depth interviews and documen
tation. The results showed that the level
of tax literacy has a significant effect on the level of awareness of paying taxes. Its influence is
strengthened by applying leadership agility in the form of sensitivity, leadership unity, and
resource fluidity.
The implication is that with a high level of tax literacy involving leadership
agility, the level of awareness of paying taxes will also be higher. The importance of this
research is to increase public awareness of paying taxes, although the limitations of
this
research are on indigenous peoples
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