Title: Revealing the Behavior of Tax Consultants in Upholding Professional Ethics

Authors: Rizki Arvita

Affiliations : Masters Program in Accounting, Faculty of Economics and Business, Universitas Airlangga , Surabaya, Indonesia

Publisher: Universitas Airlangga

Abstract

The purpose of this study is to describe the phenomenon of tax consultant behavior because the existence of the tax consultant profession is not free from ethical dilemmas. Where the existence of the role of tax consultants as the attorney of the Taxpayer, must be professional in this matter. However, on the other hand, the role of tax consultants as partners of the government in helping to enforce compliance through the given direction that will impact the state treasury from the tax sector. The method used in this study is the Dramaturgical Method. Through dramaturgy that distinguishes the front stage area (Front Stage) from the back stage area (Back Stage). The back stage area covers the preparation before the visit to the client. The front stage area includes the implementation of the back stage. From the two informants, the researcher can draw the conclusion that in upholding professional ethics, each tax consultant has its own strategy, the first informant through his understanding and competence, but the second informant through the honesty he possessed before taking on the role of tax consultant.

Keywords: Professional Tax Consultant, Professional Ethics, Ethics Code, Dramaturgy, back stage and front stage

Sources: http://repository.unair.ac.id/97840/