Trust and Tax: A Grounded Theory

. The abuse case involving a tax official's child (MD) and members of a sizable religious organization in Indonesia shocked a lot of people. This case affects people's mistrust of the government and propensity for tax fraud because the perpetrators of this persecution are also known to frequently flaunt their wealth on social media. The aim of this research is to present a systematic measure of trust in government associated with tax based on Netnography. This research applies Netnography. Qualitative research uses a netnographic approach with a sample size of 9,915 netizen comments extracted with Nawala software and processed using NVIVO. This study, which employs the netnography method, tries to map what the public says on social media about this MD’s issue . The factors might develop and have an impact on their trust in the government formulated by the Conceptual MAP. After these factors are found, this study will test further statistically regarding the significance of these factors in influencing their tax compliance. The new thing in this research is using netnography to examine tax issues with a large sample size.


INTRODUCTION
At the end of February 2023, the public was shocked by the news of the abuse of a child named David by a widely known person, Mario Dandy (MD).There are various reasons why the public is interested in this case: First, Mario Dandy (20) is a tax official's son, Rafael Alun Trisambodo (RAT).After being traced, the report on the assets of RAT does not reflect reality.Apart from that, RAT also has fantastic wealth, only a short distance from the Minister of Finance Sri Mulyani.MD is also known to show off his wealth on social media often.Second, the victim, David (17), is the son of the head of GP Ansor (a youth group run by Nahdlatul Ulama-NU), named Jonathan Latumahina.Thirdly, this case attracted widespread notice because the ministers, including the minister of finance, referred to RAT "boss", and the minister of religion, Yaqut Cholil Qoumas, made comments (Putsanra, 2023).
Minister of Finance (Sri Mulyani) and Minister of Religion (Yaqut Cholil Qoumas) visited David, a victim of persecution by MD, at Mayapada Hospital (RS) South Jakarta, on Saturday, February 25, 2023.Both came to provide support and prayers for David's recovery (Darmawan, 2023).Following this case, RAT's IDR 56 billion in assets were examined; the Corruption Eradication Commission (KPK) found that they did not match his wealth profile.This finding led to the dismissal of RAT as a civil servant at the Directorate General of Taxes, Ministry of Finance of the Republic of Indonesia (BBC, 2023).Went to the extent that the KPK settled RAT as a suspect in the gratification case (Ridwan, 2023).
Numerous earlier studies have documented corruption that undermined public confidence in the government and lowered tax compliance.Government and tax authorities have to concern with the degree of compliance behavior of taxpayers.The public expects the government to use the taxes they pay to improve public health care and education, combat climate change, and assist the less fortunate (Anderson, 2017).But bribery, corruption, and the abuse of authority for personal gain will make them feel they don't meet their expectation and decide to avoid paying taxes (Augustine & Enyi, 2020).The aim of this research is to present a systematic measurement of people's trust in government based on the grounded theory.Grounded theory research is research that raises concepts (variables) and hypotheses based on real data in the field.Netnography is one of the methods to conduct grounded theory.This study, which employs the netnography method, tries to map what the public say on social media about this MD's issue.What factors might develop and have an impact on their trust to the government.
Religious ideology is one of the factors that academics believe might be present.The minister of religion intervened and even remarked, "The children of the cadres are my children too," considering that the victim, David, was the son of a GP Ansor cadre, the country's largest mass religious organization.This response was sufficient to inflame further the controversy surrounding the case.Aside from the religious characteristics that stand out in this case, this study aims to further investigate through netnography analysis what variables are of concern to netizens regarding this case and whether these reasons motivate netizens to change their tax behavior.After these factors are found, this study will test further statistically regarding the significance of these factors in influencing their tax compliance.The new thing in this research is using netnography to examine tax issues with a large sample size.This study is a netnography study with NVIVO as its analysis instrument.

Tax Compliance and MD's Case
In the literature, there are two primary approaches to tax compliance.The Economic Approach is also known as the Allingham and Sandmo Model, the Deterrence Model, the Rational Choice Theory, or the Expected Utility Theory.The second approach is the Behavioral Approach, sometimes known as the Moral Sentiments Theory (Aktaş Güzel et al., 2019).According to the economic approach, the determinants of financial quality influence taxpayer behavior.Taxpayers tend to do tax evasion or tax avoidance.They compare the risk and benefits of paying taxes in financial terms (Allingham & Sandmo, 1972).The Moral Sentiment Theory approach indicates that tax compliance behavior is impacted by factors other than money (Smith, 1853).This approach contends that non-economic characteristics such as tax morality, perception of tax justice, trust in government, and religiosity influence taxpayer compliance behavior (Aktaş Güzel et al., 2019).In the MD case especially, perception of tax justice, trust in government, and religiosity seem to play a big role.Moreover, the victims of MD are related to the largest religious organizations in Indonesia.

Tax Morality and MD's Case
In ethical theory, morals are termed as individual values or principles to make right or wrong decisions.Departing from this logic, the decision of taxpayers to pay taxes is impacted by a value or principle that the individual adheres to (Pertiwi, 2016).Tax morale is agreed upon as an internal self-motivation to pay taxes.Tax morale is the innate incentive to pay taxes or the guilt for not complying (Kemme et al., 2020).Individuals in countries with low tax morale view cheating on paying taxes as acceptable.With the MD incident, it is feared that the public will feel that they have the right to do tax evasion.Considering that the taxes they have paid are only used to fulfill the luxurious lifestyle of officials.

Perception of Tax Justice and MD's Case
Andreoni et al, (1998), tax justice is one of the most important psychological elements related to tax compliance.When taxpayers do not receive services in proportion to the taxes they pay, they believe the tax system is unjust.There are three forms of justice known in tax justice.They are distributive justice, procedural justice, and retributive justice.Distributive justice is concerned with the equitable division of the costs and benefits of social cooperation among various individuals with competing demands and claims.The methods of public decision-making are the focus of procedural justice.While retributive justice is a punishment theory that holds that when a criminal breaches the law, justice mandates that they suffer as a result and that the punishment is proportionate to the crime (Alawode & Adegbie, 2022).In the case of MD, the government has actually taken the proper action in the name of justice.Not long after the case went viral, MD was immediately named a suspect.His father, who was a tax official, also immediately received a sanction from being dismissed as a civil servant, and soon followed him as a suspect in a different case.However, this case is like a pandora's box, opening up other cases.Government officials whose families are known to often flaunt their luxurious lifestyle on social media are also in the spotlight (Primaresti, 2023).

Trust in Government and MD's Case
Trust in government can be viewed as a mutual and reciprocal action that both the government and the public must take, and it applies both ways.If the populace rationally observes and perceives the government's performance for the benefit of society, trust in the government will grow.The link between the government that offers services to society in the direction of prosperity will increase public trust (Widuri & Irawan, 2019).People will react more positively to initiatives if they believe that the government will speed up the economy (Li et al., 2020).People who trust the government are more likely to grant officials the latitude they need to enact and implement redistributive policies rather than opposing government action (Macdonald, 2020).In MD's case, which demonstrates the behavior of flexing luxury items by the families of government officials, as well as the possession of property that does not meet the profile, is feared to reduce or even eliminate the community's trust in the government.

Religiosity and MD's Case
Religiosity provides a sense of security to alleviate the anxiety associated with uncertainty.Religious behavior can be socially enforced with quasi-moral judgments and sanctions (Torgler, 2006).Religion has significantly impacted people's views, conduct, and actions (Khalil & Sidani, 2020).Ideally, a person's level of religiosity should reflect how much of an impact religion has on his personality and actions, including taxation.The desire to engage in tax evasion will be greatly diminished by religion that promotes generosity, forgoes conceit, and forbids breaking the law (Sutrisno & Dularif, 2020).However, in the MD case, it was the other way around.When the tax official relative was found to have offended by physically abusing a member of the largest religious mass organization in Indonesia, there was concern that the organization's ghiroh would emerge and force the masses to act in extreme ways by refusing to pay taxes.According to business ethics literature, this tax avoidance is feasible because Muslims are not required to pay any taxes that raise prices (Carsamer & Abbam, 2023).Despite the fact that, from another angle, Muslims are required to abide by the ulil amri policy.Muslim literature adopts a more accommodating stance.

Corruption and MD's Case
Consequently, widespread corruption in public service procurement decreases the willingness to accept tax payments (Bertinelli et al., 2020).Accordingly, five distinct forms of corruption perceptions have been identified: grand corruption, grand taxcorruption, petty corruption, petty-tax corruption, and general corruption, which encompasses all four of these categories (Rosid et al., 2018).If we examine the RAT case in light of these five categories, we can deduce that tax corruption is occurring if the KPK RAT is found to have engaged in corruption.Even more research is required to determine whether it falls under grand tax corruption or petty tax corruption.Hence, the poor people are undoubtedly affected by this unethical act by tax officials because they are the ones who actually have to work hard and pay taxes on all of their income.In addition to breaking the hearts of the people, the RAT case has revealed that there have actually been several instances of similar occurrences.

METHOD
This study uses a qualitative approach with the netnographic method.Netnography is defined as a method to understand netizens by following social activities on the internet through technological media.In this study, the social media technology used is YouTube..The scope of this research is only to explore the comments of netizens on Youtube on the case of the change in the child abuse of a tax against david the son of GP Ansor administrators.
There are several steps taken in this research.The first stage in this research is to determine the research questions.The second stage in this research is to determine the sample from the population.The population in this study is all comments on content with the theme of changing the child abuse of a tax against david the son of GP Ansor administrators.The sampling technique in this study used a purposive sampling technique (Cooper, D. R., Schindler, P. S., & Sun, 2006) .Purposive sampling is a sampling technique using certain criteria.The sample selection criteria are that the content's viewers must be more than 1.000.The reason used in using these criteria is that, with the number of views on social media, the media is considered to have a good reputation.
The sampling technique selected five contents with an audience of more than 10.000.The eight contents have a total audience of 1,877,985.The analysis was carried out on comments given by netizens, so the data analyzed were 9,915 comments.is captured and processed.Details regarding the data that are the object of this research are presented in Table 1.The next step is to carry out the data mining process.The data mining process is carried out using NAWALA software.This web-based software was developed with PHP programming and a MYSQL database.Word extraction from the computer taken refers to the KBBI database.The data mining process was carried out on June 20, 2023.
The third stage in this research is data processing.Processing of the data that has been taken is done with the NVIVO software.The software can store ideas in rich document data, relate the data to the research, and explore them in a visual model.NVIVO software was used for qualitative analysis.The tools in this software help in analyzing qualitative studies.
The fourth stage in this research is data analysis and conclusion.At this stage, research results are linked to the literature to answer these research questions.

RESULT AND DISCUSSION
The results of this study were carried out by observing the patterns formed in netizen conversations in the comments column.The first stage in the analysis process is to determine the topics most netizens discuss.The data on ten words often talked about by netizens are shown in Table 2.The word count is done using the word frequency feature in the NVIVO software.In addition to counting the words that appear the most, the conversation pattern is determined by looking at the word cloud.The image of the Word Cloud formed from netizen comments in the 8 sample videos is presented in Figure 1.By looking at these two things, theree are two big topics that netizens talk about in the five videos, namely Tax, Law and Government officials.f. g. h.
After processing the data into the world cloud for determining the selected word samples, the final discussion stage in this study is determining the research variables conceptualized through data processing in the NVIVO software, namely Conceptual MAP.This concept is used to determine the variables to be used in this study, the author has determined from the results of data processing through word frequency and word cloud as follows: Government being the most important thing is the case of the persecution of David by Muhammad dandy, the son of a tax official.The variables above are the variables that the authors found and observed the analysis after processing the data into the NVIVO software.Trust in Government regarding this tax case is very important in influencing the public regarding the case of David's abuse by Muhammad Dandi, the son of a tax official in Indonesia.
Transparency, Participation, Collaborative, Knowledge, Negative Emotion, Ideology, Value Orientation, and Energy Justice very influential on Trust in Government.Because from Trust in Government itself, if it has no effect on the 8 variables at all, then the Indonesian people will take other actions as the Indonesian people can work together and cooperate not to pay taxes related to cases of persecution, especially since the child of the GP Ansor administrator who was abused was including the biggest Nahdlatul Ulama Islamic organization in Indonesia.Even the Ministry of Religion took part directly, because Gus Yaqut had also said that the children of my cadres were also my children.Seeing this, there will definitely be disputes between the tax ministry and the ministry of religion, so we need to know about the 8 X variables (Transparency, Participation, Collaborative, Knowledge, Negative Emotion, Ideology, Value Orientation, and Energy Justice) includes the values that the government must uphold so that people's trust in the Trust in Government that the author has described above will have a positive effect.

CONCLUSION
Netizens discussed 3 topics regarding the case of David's abuse of Muhammad Dandy, the son of a tax official, namely taxes, law, and government trust.Tax Officer and GP Ansor are two terms discussed in each video sample.The second dispute among online users is that the majority of netizens do not believe in the existence of the government's trust in the case of the persecution of David by Muhammad Dandy, the child of a tax official, so that the community has a stronghold for not wanting to pay taxes and those who were abused were from the children of GP Ansr officials, even the Ministry of Religion immediately came down with this case. .Limitations of netnographic research are the only data available on social media, so what causes the low level of trust in the Ministry of Religion is still being determined and further research is needed to explore this.

Figure 2 .
Figure 2. Conceptual Map of Qualitative Data The results of the Conceptual MAP image above are that the author gets the X variable including: Transparency, Participation, Collaboration, Knowlodge, Negative Emotion, Ideology, Value Orientation, and Energy Justice, then determining the Y variable in this study the author takes Trust in Government because Trust in

Table 2 .
Word Trend In Comment Column