MEREFLEKSIKAN SIFAT GAJAH MADA DALAM DIRI KONSULTAN PAJAK

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7 citations0/0 files storedJurnal Akuntansi Multiparadigma

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Ethics in Business and Education Taxation and Compliance Studies Accounting and Financial Management

Abstract

Abstrak: Merefleksikan Sifat Gajah Mada d alam Diri Konsultan Pajak. Penelitian ini bertujuan untuk mengungkapkan tantangan konsultan pajak dan merefleksikan sifat Gajah Mada untuk menghadapinya. Metode yang digunakan adalah kualitatif deskriptif dengan beberapa konsultan pajak sebagai informan. Penelitian ini menemukan bahwa aktualisasi sifat Gajah Mada muncul ketika konsultan pajak mengalami dilema etis. Dilema etis terjadi ketika klien ingin untuk meminimalkan beban pajak namun konsultan pajak tetap mematuhi kode etik profesinya. Berdasarkan hal tersebut, konsultan pajak diharuskan untuk memikirkan keputusan yang diambil dengan pertimabangan risiko jangka panjang dan penghargaan yang akan didapatkan. Abstract: Reflecting the Nature of Gajah Mada in Tax Consultants. This study aimed to reveal the challenges of tax consultants and reflect the nature of Gajah Mada to deal with the challenges. The method used was descriptive qualitative with several tax consultants as informants. This study found that the actualization of Gajah Mada's character emerged when the tax consultant experienced an ethical dilemma. An ethical dilemma occurs when the client wants to minimize the tax burden but they still adhered to the code of ethics of their profession. Based on this finding, they were required to think about decisions based on consideration of long-term risks and rewards.

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2013Reconfiguring Professional Work 2018Religion, moral attitudes and economic behavior 2017Taxpayers’ perceptions on tax evasion behaviour: an empirical study in Malaysia 2014Ethical Tax Corporate Governance of State‐owned Enterprises 2020URGENSI TRANSPARANSI INFORMA SI DALAM PERLAWANAN PAJAK 2019Executives’ Personal Tax Behavior and Corporate Tax Avoidance Consistency 2018Gajah Mada Sang Maha Patih Pemersatu Nusantara di Bawah Majapahit Tahun 1336 M - 1359 M 2020INFORMATION SEARCH BEHAVIOR AND TAX CONSULTANTS’ RECOMMENDATION: EXPERIMENTAL EXAMINATION ON THE ROLE OF SOCIAL NORMS

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