Title: Revealing the Behavior of Tax Consultants in Enforcing Professionalism Ethics
Author: Rizki Arvita
Affiliations : Masters Program in Accounting, Faculty of Economics and Business, Universitas Airlangga , Surabaya, Indonesia
Publisher: Universitas Airlangga
Abstract
The aim of this research is to describe the phenomenon of tax consultant behavior because the existence of the tax consultant profession is not free from ethical dilemmas. Where there is a role of a tax consultant as the Taxpayer's proxy, they must be professional in this matter. However, on the other hand, the role of tax consultants is as a government partner in helping to enforce compliance through the directions given which will have an impact on the State treasury from the taxation sector. The method used in this research is the Dramaturgical Method. Through dramaturgy that differentiates the front area (Front Stage) from the back area (Back Stage). The back area covers preparations before visiting clients. The front region includes the implementation of the back region. 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 as a tax consultant.
Keywords: Professional Tax Consultant, Professional Ethics, Ethics Code, Dramaturgy, back stage and front stage
Sources: http://repository.unair.ac.id/97840/
