REVEALING AGGRESSIVE BEHAVIOR AND CONSERVATIVE BEHAVIOR IN TAX PRACTITIONERS

Title: REVEALING AGGRESSIVE BEHAVIOR 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 have roles nationally and internationally in financial, cost, managerial, tax, social accounting and audit matters as interdependent instruments that work together in serving the public by promoting economic balance. In this way, tax practitioners have an important role in taxpayer compliance with attribution theory and planned behavior theory as the basis. This research will answer or reveal the aggressive behavior and conservative behavior of tax practitioners. This research uses qualitative research methods with Husserl's phenomenological approach. The findings in this research are career, experience, and moral obligations which become dispositional attributions for aggressive and conservative behavior. Another important finding is that tax audits and penalties for 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/