Etika Profesional Konsultan Pajak Dalam Melaksanakan Perannya Sebagai Mitra Wajib Pajak Dan Pemerintah

Arvita, Rizki; Sawarjuwono, Tjiptohadi

doi:10.24843/eja.2020.v30.i01.p07

Cited by 5 publications

(4 citation statements)

References 7 publications

(7 reference statements)

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“…On the other hand, research related to the Tax Consultant Code of Ethics was conducted by Arvita & Sawarjuwono (2020) which said that to oversee the implementation of the Tax Consultant Code of Ethics in Indonesia, it is necessary to have synergy between the government and IKPI, so that it can oversee the running of tax consultant activities in Indonesia. The tax consultants themselves, Apostol & Pop (2019) said that tax consultants must use Ethical Logic or the Tax Consultant Code of Ethics in carrying out their functions and set aside commercial logic.…”

Section: Introductionmentioning

confidence: 99%

Reflection of Al-Ghazali’s business ethics for tax consultants

Fachrezzi,

Sulistiyanto,

Jabbi

et al. 2023

JIAFR

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Purpose - The purpose of this study was to explore the application of the values of Al-Ghazali Islamic business ethics to tax consultants in Indonesia and to compare them with the Indonesian Tax Consultant Professional Code of Ethics.Method - This research approach uses phenomenology. There were 3 informants interviewed in the study consisting of tax consultants who are Muslim in Indonesia, fiscal authorities who are Muslim in Indonesia, and experts in the Islamic religion.Result - This research gives the result that the principle of integrity can be expanded in terms of its definition and meaning with the mujahadah component in Al-Mizan, so that the integrity referred to here is trying to keep away bad traits that are prohibited in Islam. Moreover, on the concept of al ihya', tax consultants have a main orientation to profit and the motivation to help taxpayers is still limited to improving the image of their consulting services business.Implication - The concept of Islamic Business Ethics by Al-Ghazali is a broader and deeper ethic so it is very appropriate if it is adapted to the Indonesian Tax Consultant Code of Ethics, especially regarding responsibility and motivation as servants of God.Originality - This research is the first study that used a phenomenological approach in uncovering the reflection of the concept of Islamic business ethics by Al-Ghazali on the implementation of a tax consultant's code of ethics.

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Section: Introductionmentioning

confidence: 99%

Reflection of Al-Ghazali’s business ethics for tax consultants

Fachrezzi,

Sulistiyanto,

Jabbi

et al. 2023

JIAFR

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show abstract

“…(Pertiwia & Perdinib, 2022) Explaining about the low awareness and knowledge of taxpayers will cause ≥resistance to taxes, namely carrying out tax avoidance both legally that does not violate the law (tax avoidance) and illegally that violates the law such as tax evasion (tax evasion). Therefore, (Arvita & Sawarjuwono, 2020) stated that collaboration between the government and taxpayers, as well as other parties involved such as tax consultants is needed in imitating tax avoidance by tax consultants. Moreover (Manurip & Suwetja, 2022) Explain that tax consultants understand well about tax avoidance and tax evasion actions as well as the professional attitude needed in making decisions.…”

Section: Introductionmentioning

confidence: 99%

Determining Professional Ethics As A Mediator Against Tax Avoidance (Study On Malang Regional Tax Consultant)

Sugiyanti,

Muawanah,

Adisatya

2023

Enrichment

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This study aims to determine and analyze the influence of: 1) ewuh pakewuh culture on professional ethics, 2) professional commitment to professional ethics, 3) professional ethics on tax avoidance, 4) ewuh pakewuh culture on tax avoidance dinediation professional ethics, 5) professional commitment to tax avoidance mediated by professional ethics. Using an explanatory research approach,this research was carried out at the Tax Consultant Office in Malang in June-August 2022. The population is 100 employees of the Consultant. The sample was determined by convenience sampling obtained as many as 81 people. Primary data is obtained by sending questionnaires to respondents through goole form. Once the data is collected, it is analyzed by path analysis. To test the hypothesis used t-test and to determine ethics as a mediator used Sobel test. The results of the study proved that: 1) ewuh pakewuh culture has a significant positive effect on professional ethics, 2) professional commitment has a significant positive effect on professional ethics, 3) professional ethics has a significant positive effect on tax avoidance, 4) professional ethics is able to mediate/increase the influence of ewuh pakewuh culture on tax avoidance, 5) Ethics is able to mediate/increase the influence of professional commitment to tax avoidance.

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“…Recent research on tax advisor professional behavior focuses on tax aggressiveness and conservatism (Bobek et al, 2010;Fogarty & A. Jones, 2014), tax avoidance (Harrington, 2019;Mashiri et al, 2021), and ethics and morality (Arvita & Sawarjuwono, 2020;Bobek & Hatfield, 2004;Frecknall-Hughes & Kirchler, 2015;Marshall et al, 2010;Nienaber, 2010;Wheeler & Arunachalam, 2008). It is certainly intriguing, but Frecknall-Hughes and Kirchler (2015) argued that in order to develop a general theory about taxation behavior, it is necessary to understand how tax advisors interact and their perspectives on professional stakeholders and to our knowledge, this has received little attention.…”

Section: Introductionmentioning

confidence: 99%

The Professionalism of Tax Advisors In Indonesia Through Football Tournament Analogy in the Context of Social Contract Theory

Rimawati¹,

Tjaraka²

2023

J. Professional Business Review

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Purpose: The aim of this study is to provide a new understanding of the behavior of tax advisers in Indonesia based on their awareness as citizens and professionals. By analogizing it with a football tournament, we used social contract theory as a theoretical lens and professional ethics. Theoretical framework: Social contract theory is used to explore the professionalism of tax consultants in balancing the interests of themselves, their clients, and the state in Indonesia through the analogy of a soccer tournament. Tax is one of the obligations of citizens towards the state. In addition, in the opinion of Thomas Hobbes, the theory of social contracts in professional communities requires professional membership, and failure to do so can be punished by law. Design/methodology/approach: This is done with interpretive approach by the discussion storytelling flow method. This study reconstructs routine interactions between tax advisers, clients, and tax authorities with football tournaments to make it easier for informants to explain their professionalism. Findings: Recent legislation in Indonesia concerning professional tax services has yet to regulate tax advisors' rights and obligations comprehensively. That leads to competitive rivalries but tends to break the rules among tax advisors. Tax advisors compare their professionalism to that of "coaches" of taxpayers in the football tournament against the tax authorities. The informants still believe in tax authorities, especially the tax court, and maintain fair play under normal circumstances. Even though tax advisors can raise citizen awareness by providing tax compliance education and prioritizing clients, they continue to serve clients who engage in tax-aggressive behavior. The consequences of business operations, professional awareness as a citizen, culture, and religious dogmas are the restriction of commercialization of tax advisors' professionalism. Research, Practical & Social implications: The most significant consideration of tax advisors to provide advice and advisor is economical and legal considerations. The findings can be a consideration by an authority authorized to regulate the profession of tax consultants and tax academics. Originality/value: This study investigated the perceptions of the professionalism of tax advisors and their awareness as citizens through the social contract theory lens and reconstructed it with football tournaments.

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Etika Profesional Konsultan Pajak Dalam Melaksanakan Perannya Sebagai Mitra Wajib Pajak Dan Pemerintah

Cited by 5 publications

References 7 publications

Reflection of Al-Ghazali’s business ethics for tax consultants

Reflection of Al-Ghazali’s business ethics for tax consultants

Determining Professional Ethics As A Mediator Against Tax Avoidance (Study On Malang Regional Tax Consultant)

The Professionalism of Tax Advisors In Indonesia Through Football Tournament Analogy in the Context of Social Contract Theory

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