Main Article Content
Abstract
This study aims to review the concept of professional ethics for tax consultants to align with the integrity principles needed in implementing the self-assessment system in Indonesia. This study uses an exploratory qualitative approach, with data collection methods including a literature review and in-depth interviews with practitioners and academics. Research shows that tax consultants are prone to ethical violations due to weak moral values, pressure from clients, and the lack of an effective supervision system. This situation is made worse by the fact that the code of ethics is still mostly normative and hasn't kept up with developments in tax practice. A reformulation of ethics is needed that focuses on strengthening values of integrity, accountability, and applying good governance principles. The implications of this research point to the importance of enhancing ethical capacity through ongoing training and increasing the role of professional associations in ethical oversight. The novelty of this study lies in proposing a contextual transformative ethical framework and redefining the role of tax consultants as strategic partners in supporting the national tax system.
Keywords
Article Details
This work is licensed under a Creative Commons Attribution 4.0 International License.
References
- Budileksmana, A. (2015). Manfaat dan peranan konsultan pajak dalam era self-assessment. Jurnal Akuntansi dan Investasi, 1(2), 77–84.
- Creswell, J. W., & Poth, C. N. (2018). Qualitative inquiry and research design: Choosing among five approaches (4th ed.).
- Direktorat Jenderal Pajak. (2024). Mengupas latar belakang penerapan sistem self assessment dalam perpajakan. Pajak.go.id.
- Doyle, E., & Hughes, J. F. (2018). Tax professionals' ethical behaviour: A review of the literature. Journal of Business Ethics, 149(4), 997–1016.
- Frecknall-Hughes, J., & Kirchler, E. (2015). Towards a general theory of tax practice. Social & Legal Studies, 24(2), 289–312.
- Jensen, M. C., & Meckling, W. H. (1976). Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of Financial Economics, 3(4), 305–360.
- Mustofa, A. W., & Tjaraka, H. (2022). Studi Literatur: Determinan Wajib Pajak dalam Melakukan Agresivitas Pajak. Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah, 5(6), 2673–2686.
- Nurkhin, A., Mulyani, S. D., & Fathonah, S. (2020). Professional ethics and tax consultants’ behavior in supporting voluntary tax compliance. Jurnal Dinamika Akuntansi, 12(2), 174–188.
- OECD. (2021). Tax administration 2022: Comparative information on OECD and other advanced and emerging economies.
- Rahmawati, A., & Pratomo, D. (2022). Analisis etika profesi konsultan pajak terhadap kepatuhan wajib pajak di Indonesia. Jurnal Akuntansi dan Pajak, 23(3), 145–157.
- Setiawan, D., & Wibisono, M. A. (2021). Peran konsultan pajak dalam kepatuhan pajak badan dan pengaruhnya terhadap integritas fiskal. Jurnal Riset Akuntansi dan Keuangan, 9(1), 88–102.
References
Budileksmana, A. (2015). Manfaat dan peranan konsultan pajak dalam era self-assessment. Jurnal Akuntansi dan Investasi, 1(2), 77–84.
Creswell, J. W., & Poth, C. N. (2018). Qualitative inquiry and research design: Choosing among five approaches (4th ed.).
Direktorat Jenderal Pajak. (2024). Mengupas latar belakang penerapan sistem self assessment dalam perpajakan. Pajak.go.id.
Doyle, E., & Hughes, J. F. (2018). Tax professionals' ethical behaviour: A review of the literature. Journal of Business Ethics, 149(4), 997–1016.
Frecknall-Hughes, J., & Kirchler, E. (2015). Towards a general theory of tax practice. Social & Legal Studies, 24(2), 289–312.
Jensen, M. C., & Meckling, W. H. (1976). Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of Financial Economics, 3(4), 305–360.
Mustofa, A. W., & Tjaraka, H. (2022). Studi Literatur: Determinan Wajib Pajak dalam Melakukan Agresivitas Pajak. Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah, 5(6), 2673–2686.
Nurkhin, A., Mulyani, S. D., & Fathonah, S. (2020). Professional ethics and tax consultants’ behavior in supporting voluntary tax compliance. Jurnal Dinamika Akuntansi, 12(2), 174–188.
OECD. (2021). Tax administration 2022: Comparative information on OECD and other advanced and emerging economies.
Rahmawati, A., & Pratomo, D. (2022). Analisis etika profesi konsultan pajak terhadap kepatuhan wajib pajak di Indonesia. Jurnal Akuntansi dan Pajak, 23(3), 145–157.
Setiawan, D., & Wibisono, M. A. (2021). Peran konsultan pajak dalam kepatuhan pajak badan dan pengaruhnya terhadap integritas fiskal. Jurnal Riset Akuntansi dan Keuangan, 9(1), 88–102.