Title: REVEALING AGGRESSIVE AND CONSERVATIVE BEHAVIOR IN TAX PRACTITIONERS

Authors: TUSTA CITTA IHTISAN TRI PRASIDYA

Affiliations: Master of Accounting Study Program, Faculty of Economics and Business, Universitas Airlangga Surabaya

Publisher: Universitas Airlangga

Abstract

Accountants play a national and international role in finance, cost accounting, managerial accounting, tax accounting, social accounting, and auditing as interdependent instruments that work together to serve the public by promoting economic balance. Therefore, tax practitioners play a crucial role in taxpayer compliance, with attribution theory and the theory of planned behavior as their foundation. This study will address or uncover the aggressive and conservative behavior of tax practitioners. This study uses a qualitative research method with Husserl's phenomenological approach. The findings in this study reveal that career, experience, and moral obligations are the dispositional attributions for aggressive and conservative behavior. Another important finding is that tax audits and penalties in tax practitioners are situational attributions for aggressive and conservative behavior.

Keywords: tax practitioners, tax aggressive, tax conservatism, phenomenology, accountant

Sources: http://repository.unair.ac.id/80365/