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Widyaningrum, Tri Rahayu
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Economics, Econometrics & Finance

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STUDI FENOMENOLOGIS TERHADAP PERAN ETIKA DALAM PENDIDIKAN PERPAJAKAN Widyaningrum, Tri Rahayu
Jurnal Ilmiah Bisnis dan Ekonomi Asia Vol 11 No 2 (2017): Jurnal Ilmiah Bisnis Dan Ekonomi Asia
Publisher : LP2M Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32812/jibeka.v11i2.51

Abstract

Ethics, has a very important role in all aspects including the aspect of taxation Education. The existence of ethics is absolutely necessary within the framework of a healthy mindset and full balance so that the education process running for this not only focus on improving the capabilities, expertise and intellectual, but also pay attention to morality that comes to fruition ethics in the construction of education completely. This study aims to assess the understanding of the students in terms of knowledge about the role of ethics in education tax.The extent to which their understanding in terms of ethics and critical payloads contained in it. Phenomenology is used as an analytical tool understanding of the role of ethics in education tax. These findings indicate that students understanding the role of ethics that is so important in the educational process of taxation and will be used as stock ethics profession as a career offender taxes. significantly still needed effort for understanding the role of ethics in education taxation can achieve balance by integrating a variety of clever angles and interests as a whole.
REKONSTRUKSI PENDIDIKAN PERPAJAKAN: SUATU KAJIAN KRITIS TENTANG ETIKA PROFESI DALAM PERSPEKTIF KRITIS KI HADJAR DEWANTARA Widyaningrum, Tri Rahayu; Triyuwono, Iwan; Djamhuri, Ali
Jurnal Ilmiah Bisnis dan Ekonomi Asia Vol 11 No 2 (2017): Jurnal Ilmiah Bisnis Dan Ekonomi Asia
Publisher : LP2M Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32812/jibeka.v11i2.62

Abstract

Quality education is needed for the improvement of human resources. The contribution given by the education world will color society's behavior. For that education should be able to give birth to the learner in accordance with the needs of the era and have the ideal values ​​of science. Taxation education should not only be technical to give birth to a person capable of calculating taxes according to Law, but also need to have ethical based tax personality aspects. Ethics have an enormous influence and their absence will have a negative impact on the educational outcome own. Tax issues at various levels of interest have shackled the practice of taxation in the country, it appears not apart from the moral problems that ditenggarai be a source of trouble. Therefore, it is necessary to have ethical content in tax education as a moral principle and guidance of learning. There are 5 informants in this research, all involved in the field of taxation education such as students, teachers, head of taxation department and tax consultant. This research uses the critical paradigm of Ki Hadjar Dewantara as the Father of National Education. The results of this study indicate that the material taxation provided does not have ethical elements. Teaching is only technical skill without taking into account the importance of ethics. In the perspective of Ki Hadjar Dewantara, this model of education is not in accordance with the essence of science itself, where in the educational process it is necessary to plant Budi Pekerti attached to ethics in relation to taxation education as implied in the thought of Ki Hadjar Dewantara
Co-Authors Ali Djamhuri Iwan Triyuwono