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All Journal Jurnal Ilmiah Akuntansi dan Bisnis
Anak Agung Istri Pradnyarani Dewi
Fakultas Ekonomi dan Bisnis, Universitas Brawijaya, Indonesia
Economics, Econometrics & Finance

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Journal : Jurnal Ilmiah Akuntansi dan Bisnis

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Mengupas Bentuk Dilema Dari Sisi Konsultan Pajak Anak Agung Istri Pradnyarani Dewi; Made Sudarma; Zaki Baridwan
Jurnal Ilmiah Akuntansi dan Bisnis Vol 14 No 1 (2019)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (74.129 KB) | DOI: 10.24843/JIAB.2019.v14.i01.p12

Abstract

This study aims to explore how the natural shape of the dilemmas in tax consulting and how the experience of overcoming dilemmas, is felt especially when doing tax planning. The qualitative method has been used with the interpretive paradigm according to the approach of transcendental phenomenology of Husserl. The informant in this study is a tax consultant of IKPI Denpasar. The research results reveal that dilemma forms tax consultants such that the dilemma posed by tax consultants have concern for the client and tax consultants think of business continuity services. The dilemma forms generate tax consulting experience in overcoming the perceived dilemma that is by building awareness of the taxpayer and must be aware of the profession as a tax consultant who is bound by the code of conduct. The dilemma can be overcome by building awareness of taxpayers and having strong principles to comply with the code of ethics. Keywords: Ethical Dilemma, Tax Consultants, Tax Planning, Taxpayer Compliance, Phenomenology
Co-Authors Made Sudarma Zaki Baridwan