Barking Up the Wrong Tree: SMEs' Perception of Tax using the ZMET Method

Small and Medium Enterprises (SMEs) has been a backbone for Indonesian economy over the years. This study aims to explore gain an in-depth understanding of SMEs’ perceptions regarding tax imposed by government. The is qualitative investigation in which nine interviews with SMEs were conducted based on Zaltman Metaphor Elicitation Technique (ZMET). findings reveal deep-seated them. There are 24 elicited constructs describe mental model tax. framed into four deep metaphors reflect tax: Distrust Government, Misclassification, Mistreatment Disincentive. will contribute provide suggestion government, particularly General Directorate tax, that order give “stick” SMEs, government may try “carrots” cases. contributes use ZMET as data collecting method examine issues tend be "sensitive". Previously, used widely marketing research, however this research could prove other topics also