摘要：AbstractThis study aims to uncover the meaning of accountability to the state of SMEs owners as tax payers in Bali. This transcendental phenomenological study is similar to the thought of Edmund Hussrel, which is to reveal the meaning behind informants’ experience of taxpayers who are performingyadnya. The data were obtained through in-depth interviews and observation as strategies to reveal the reality of informants in carrying out religious rituals and in carrying out their business and taxation duties to the country. Gratitude concept is an implementation ofyadnyacontaining the value of justice, the truth, and sincere.
