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All Journal Jurnal Pendidikan dan Pembelajaran Khatulistiwa (JPPK) Jurnal Bioterdidik: Wahana Ekspresi Ilmiah Daya Saing : Jurnal Ilmu Manajemen Jurnal Pengabdian UntukMu NegeRI Accounting and Management Journal JASS (Journal of Accounting for Sustainable Society) Jurnal INOVTEKSeri Elektro Siyasatuna Jurnal Ilmiyah Mahasiswa Siyasah Syariyyah Jurnal Ilmiah Raflesia Akuntansi International Archives of Medical Sciences and Public Health International Archives of Medical Sciences and Public Health Jurnal Pendidikan dan Pembelajaran Sekolah Dasar (JPPSD) Healthy Tadulako Journal (Jurnal Kesehatan Tadulako) Health Safety Environment Journal GALENICAL : Jurnal Kedokteran dan Kesehatan Mahasiswa Malikussaleh Jurnal Akuntansi, Bisnis dan Ekonomi Indonesia (JABEI) Jurnal Agroteknologi Innovative: Journal Of Social Science Research Jurnal Pengabdian Kepada Masyarakat Ekonomi, Pendidikan, dan Sosial Humaniora International Journal of Trends in Accounting Research Research of Accounting and Governance ENVIBILITY: Journal of Environmental and Sustainability Studies Jurnal Riset Multidisiplin : Agrisosco RESPON Jurnal Ilmiah Mahasiswa Ilmu Komunikasi Jurnal Pengabdian Masyarakat Jurnal Pengabdian Masyarakat ISEI Jurnal Sistem Informasi, Akuntansi dan Manajemen Jurnal Ekonomi, Manajemen, Akuntansi Cermin Dunia Kedokteran Health Safety Environment Journal Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi
Agustiawan, Agustiawan
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Journal : Jurnal Akuntansi, Bisnis dan Ekonomi Indonesia (JABEI)

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Literatur Review: Analisis Etika dan Kode Etik Profesi Akuntan Dalam Praktik Perpajakan ilham, annisa puteeri; Icha Nurfadhilla; Yustin Giftiani; Naiya Aulia Putri; Agustiawan, Agustiawan
Jurnal Akuntansi, Bisnis dan Ekonomi Indonesia (JABEI) Vol. 4 No. 1 (2025): JABEI
Publisher : Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jabei.v4i1.279

Abstract

Tax accountants have a responsibility to ensure that the tax liabilities reported are accurate and in accordance with applicable regulations. This responsibility includes presenting correct and complete information, as well as avoiding fraudulent practices. To maintain public trust, tax accountants need to improve their professional competence and comply with the applicable code of ethics. This study aims to analyze ethical behavior and the application of the code of ethics in the practice of tax accountants. The method used in this study is qualitative descriptive with a systematic literature review approach. The results of the study show that tax accountants who adhere to the code of ethics can increase public trust in their profession. With the right understanding and application of the code of ethics, the behavior of tax accountants can become more ethical, thereby supporting the creation of good tax governance and increasing public compliance with tax obligations.
Co-Authors Adriyanti Agustina Putri, Adriyanti Agustina Afriana, Nurhayati Amrullah Amrullah Angga Prayoga Apriyanti, Panca Arman Arman Asriani Asriani, Asriani Aulia, M.Reza Azani, Nazwira Budiman, Cecep Dewi, Titis Puspita Elsyahpitri, Sonia Febri, Yolanda Aryan Fhitriana Pakpahan, Suzan Fionasari, Dwi Fomandes, Zyqro Milid Halimang, St. Hardiyanti, Dwi Hartina, Siti Hikmatul Amri Hisbullah Hisbullah Hutagalung, Lenny A. F. Hutagalung, Suzanne C. Icha Nurfadhilla ilham, annisa puteeri Ilvira, Muhammad Natsir Irayana, Ulya Jaya Jaya Julianti, Windi Lawita, Nadia Fathurrahmi Lianda, Jefri Lina, Wella Rosa Liza Fitria, Liza Mastari, Ekawaty Suryani Misuri, Misuri Muhammad Fajri Multazam, Andi Nadella, Suraya Naiya Aulia Putri Nasution, Siti Khairunnisa Nur Fitriana Nur Fitriana Nurkahiran, Nurkahiran Pakpahan, Sartika Pratama, Muhammad Aji Putra, Rudi Syaf Putri, Annie Mustika R.Septian Armel Rahmi, Fitri Indria Ramashar, Wira Ririn Melati Romli, Sunaryo Safitri, Ersha Wiriani Santosa, Fajar Julian Saputra, Yoni Saputri, Sri Wulan Saragih, Tiana Sari, Dian Puji Puspita Sari, Imelia Sari, Sonia Novita Simanjuntak, Helkia Yohana Simme, Ervina siti rodiah Siti Samsiah, Siti Sofian, Sofian Solihin, M Sura', Widia Riski Suriyanti, Linda Hetri Susandi, Eko Syaf Putra, Rudi Syafitri, Andini Syahidah, Syahidah Syarif Husin Tabari, Muhammad Fadhlan La Tarmizi Tarmizi Tengku Resti Erika Yusman Ultsani, Mila Usman, Hikmawati Wayra, Hariko Wiraandika, Gatra Yustin Giftiani Yusuf, Eka Yustian Zelfia