Procedia - Social and Behavioral Sciences 211 ( 2015 ) Economic Faculty, UPN Veteran, Jakarta-Indonesia. b,c,d

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1 Available online at ScienceDirect Procedia - Social and Behavioral Sciences 211 ( 2015 ) a Economic Faculty, UPN Veteran, Jakarta-Indonesia. b,c,d Economic and Business Faculty, Brawijaya University, Malang-Indonesia yadnya yadnya 2015 The Authors. Published by Elsevier Ltd. This is an open access article under the CC BY-NC-ND license ( Peer-review under responsibility of the Organizing Committee of the 2nd GCBSS-2015 Keywords:Yadnya address: The Authors. Published by Elsevier Ltd. This is an open access article under the CC BY-NC-ND license ( Peer-review under responsibility of the Organizing Committee of the 2nd GCBSS-2015 doi: /j.sbspro

2 762 Ni Putu Eka Widiastuti et al. / Procedia - Social and Behavioral Sciences 211 ( 2015 ) Yadnya (Hinduism Philosophy) in Creating Spiritual Awareness

3 Ni Putu Eka Widiastuti et al. / Procedia - Social and Behavioral Sciences 211 ( 2015 ) Transcendental Phenomenology of Edmund Husserl ( ) 3.1 Determination of the Location, Subject, and Object Research yadnya yadnya

4 764 Ni Putu Eka Widiastuti et al. / Procedia - Social and Behavioral Sciences 211 ( 2015 ) yadnya yadnya 3.2 Data Analysis 4.1 Gratitude can do to Religion and State Accountability dana puniamerte mesari merte mesabeh

5 Ni Putu Eka Widiastuti et al. / Procedia - Social and Behavioral Sciences 211 ( 2015 ) karma, 7.1 The Value of Gratitude in Tax Compliance. yadnya karma 5.1 Conclusions yadnya 5.2 Implication Ahimsa Artha Banjar bhutayadnya dana punia darma : abstinence violence : wealth : social unity by region : human responsibility to make sacred sacrificing as gratitude by preserving nature : voluntary religious donations : truth

6 766 Ni Putu Eka Widiastuti et al. / Procedia - Social and Behavioral Sciences 211 ( 2015 ) dana darma : compulsory religious donations darma agama : correctness of carrying out command based on the Vedas darma negara : correctness of carrying out obligations under the rules of the state dewayadnya : human accountability as a gratitude to god manusayadnya : accountability of human who live to perform religious rituals to other human as the next generation menyame beraye : relationship of fraternity pancayadnya : five religious rituals performed Hindu people in the effort to achieve perfection in life pitrayadnya : accountability of living people to perform sacred offerings to ancestral spirits of deceased family member pura : the worship places for Hindus in Indonesia rsi Yadnya : accountability living people to perform religious rituals to maha rsi, guru, and pinandita sila : correct behavior tatwa : philosophy tatwam masi : the concepts of i am you and you are I tri hitakarana : the relationship concept of human and god, human and human, and human with nature tri kayaparisudha : harmony between noble words, deeds and thoughts Yadnya : to presents, to sacrifice, to serve, to do virtue with sincere, true and fair devotion Journal of Economic Literatur, 36. Journal of Economics Psychology, 13 Panca Yadnya. Semua Manusia Bersaudara-all men are brother. Translated by Kustiniyati Mochtar Upacara manusa Yadnya (Holy Ceremony of Manusa Yadnya) (Strategies to improve taxpayer s compliance) National Tax Journal Vol 49 (No1). Pengaruh Reformasi Perpajakan, Audit Perpajakan, Kesadaran dan Kepatuhan Wajib Pajak Terhadap Kinerja Perpajakan- Studi Pada Kanwil Pajak Jawa Timur III Malang The influence of the reform of taxation, tax audits, the awareness and compliance taxpayers on the performance of taxation - study at tax office in East Java III Malang Region). Informasi Kebijakan Perpajakan Bagi Koperasi dan UKM (Information of Tax Policy to Cooperation and SMEs). Pemerataan di seluruh Bali (Distributed welfare in Bali) Commentaries on Law & Public Policy European Journal of Political Economy, 12 (The Influence of Tax Administrative Reform to Taxpayers Compliance)Jurnal Keuangan Publik Pengantar Perpajakan (Introductory of Tax). Regent Government of Gianyar)Laporan Pertanggungjawaban Bupati Gianyar Tahun Anggaran 2011 (Accountability Report of the Regent of Gianyar) Target dan Pencapaian Penerimaan PPh Kabupaten Gianyar (Target and revenue realised from income tax in Gianyar Regent). Pancaran Dharma (Dharma Vanini). The Journal of the American Association. National Tax Journal Perspektif, Metodologi, dan Teori Akuntansi Syariah (Perspective Methodology and Accounting Sariah Theory) Ketentuan Umum dan tata Cara Perpajakan. Tentang Pajak Penghasilan. UMKM. The Journal of Socio-Economics, 32 Yadnya

7 Ni Putu Eka Widiastuti et al. / Procedia - Social and Behavioral Sciences 211 ( 2015 ) International Journal of Business and Management Invention.