Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan)
Vol 8 No 2 (2024): April

DILEMA ETIS KONSULTAN PAJAK DALAM TAX PLANNING

Nuraini, Dwi Endah (Unknown)
Sudarto, Triadi Agung (Unknown)
Prakoso, Dwi Hantoro (Unknown)



Article Info

Publish Date
30 Apr 2024

Abstract

This study aims to determine the reality of ethical dilemmas felt by tax consultants when conducting tax planning and the experience of tax consultants in overcoming this dilemma. The research method used is qualitative with an interpretive paradigm and Husserl's transcendental phenomenology approach. The informant in the study is one of the tax consultants in Blitar. The results prove that there are various forms of dilemmas felt by tax consultants, including dilemmas due to the existence of gray areas, sympathy for tax consultants for their clients and related to the sustainability of their service business. Tax consultants overcome the sense of dilemma by understanding tax regulations thoroughly, adhering to the code of ethics, and trying to increase taxpayer awareness. They achieve this by fostering understanding and providing comprehensive education on tax issues

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Journal Info

Abbrev

sikap

Publisher

Subject

Economics, Econometrics & Finance

Description

Journal SIKAP (Information Systems, Finance, Auditing And Taxation is a journal that is managed and published by Accounting Study Program Faculty of Economics Sangga Buana University - YPKP which contains research and thought of scholars in the field of Accounting Science both academics and ...