Jurnal Ilmiah Administrasi Publik
Vol. 4 No. 2 (2018): Jurnal Ilmiah Administrasi Publik (JIAP)

Dilema Etis Konsultan Pajak dalam Tax Planning: Studi Fenomenologi

Dewi, Anak Agung Istri Pradnyarani (Unknown)
Sudarma, Made (Unknown)
Baridwan, Zaki (Unknown)



Article Info

Publish Date
04 Sep 2018

Abstract

Tax consultant helps the taxpayers taxation. Taxpayer requesting tax consultant do tax planning towards illegal. Tax consultant must adhere to the rules. This poses dilemma. This study was conducted to determine and observe how the tax consulting experience in facing dilemma when making tax planning using the approach of transcendental phenomenology. The results of this study have some form of dilemma is a dilemma due to unclear regulations and sympathy to the client. Through the experience of a tax consultant, this dilemma can be overcome with some consideration is to deepen awareness of rules and build awareness of the taxpayer.

Copyrights © 2018






Journal Info

Abbrev

jiap

Publisher

Subject

Decision Sciences, Operations Research & Management Environmental Science Social Sciences

Description

Jurnal Ilmiah Administrasi Publik with ISSN 2302-2698 and online ISSN 2503-2887. JIAP is published three times a year (period 1 : April to July, period 2: August to November, period 3: December to March). This journal contains scientific articles on public administration science written in two ...