Taxation Ethical Issues: Perspectives of Tax Professionals in Indonesia

This study aims to identify the ranking of taxation ethical issues regarding the frequency of occurrence and importance based on tax professionals' perspectives. Additionally, this study also examines the ethical climate of tax professionals in their practice. Questionnaires were di...

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Autores principales:	Andi Ina Yustina, Irana Hertiningtyas
Formato:	article
Lenguaje:	EN
Publicado:	Ikatan Akuntan Indonesia 2021
Materias:	ethical issues tax professionals tax consultant tax avoidance indonesia Accounting. Bookkeeping HF5601-5689
Acceso en línea:	https://doaj.org/article/7b69caf11aad447384fcb2d701ef9094
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id	oai:doaj.org-article:7b69caf11aad447384fcb2d701ef9094
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spelling	oai:doaj.org-article:7b69caf11aad447384fcb2d701ef90942021-11-10T04:17:09ZTaxation Ethical Issues: Perspectives of Tax Professionals in Indonesia10.33312/ijar.5032086-68872655-1748https://doaj.org/article/7b69caf11aad447384fcb2d701ef90942021-01-01T00:00:00Zhttps://ijar-iaikapd.or.id/index.php/ijar/article/view/503https://doaj.org/toc/2086-6887https://doaj.org/toc/2655-1748This study aims to identify the ranking of taxation ethical issues regarding the frequency of occurrence and importance based on tax professionals' perspectives. Additionally, this study also examines the ethical climate of tax professionals in their practice. Questionnaires were distributed through a web-based survey and seminar. One hundred and sixty-seven useable questionnaires with a 29% respondent rate were analyzed. The results showed that tax avoidance is perceived as the most critical and frequent issue in Indonesia. Comparing the top 10 rankings of importance and occurrence issues, eight issues are added in both of the rankings, such as continuing to act, reporting position, tax audit, loophole seeking, tax minimization, technical competence, supervision of audit, and tax avoidance. The results also demonstrated that the examining professionals' ethical climate through peer reviews revealed that tax professionals have been living in an environment that they considered ethical, even though they believe that many opportunities exist for them to do unethical actions. Andi Ina YustinaIrana HertiningtyasIkatan Akuntan Indonesiaarticleethical issuestax professionalstax consultanttax avoidanceindonesiaAccounting. BookkeepingHF5601-5689ENThe Indonesian Journal of Accounting Research, Vol 24, Iss 1, Pp 21-50 (2021)
institution	DOAJ
collection	DOAJ
language	EN
topic	ethical issues tax professionals tax consultant tax avoidance indonesia Accounting. Bookkeeping HF5601-5689
spellingShingle	ethical issues tax professionals tax consultant tax avoidance indonesia Accounting. Bookkeeping HF5601-5689 Andi Ina Yustina Irana Hertiningtyas Taxation Ethical Issues: Perspectives of Tax Professionals in Indonesia
description	This study aims to identify the ranking of taxation ethical issues regarding the frequency of occurrence and importance based on tax professionals' perspectives. Additionally, this study also examines the ethical climate of tax professionals in their practice. Questionnaires were distributed through a web-based survey and seminar. One hundred and sixty-seven useable questionnaires with a 29% respondent rate were analyzed. The results showed that tax avoidance is perceived as the most critical and frequent issue in Indonesia. Comparing the top 10 rankings of importance and occurrence issues, eight issues are added in both of the rankings, such as continuing to act, reporting position, tax audit, loophole seeking, tax minimization, technical competence, supervision of audit, and tax avoidance. The results also demonstrated that the examining professionals' ethical climate through peer reviews revealed that tax professionals have been living in an environment that they considered ethical, even though they believe that many opportunities exist for them to do unethical actions.
format	article
author	Andi Ina Yustina Irana Hertiningtyas
author_facet	Andi Ina Yustina Irana Hertiningtyas
author_sort	Andi Ina Yustina
title	Taxation Ethical Issues: Perspectives of Tax Professionals in Indonesia
title_short	Taxation Ethical Issues: Perspectives of Tax Professionals in Indonesia
title_full	Taxation Ethical Issues: Perspectives of Tax Professionals in Indonesia
title_fullStr	Taxation Ethical Issues: Perspectives of Tax Professionals in Indonesia
title_full_unstemmed	Taxation Ethical Issues: Perspectives of Tax Professionals in Indonesia
title_sort	taxation ethical issues: perspectives of tax professionals in indonesia
publisher	Ikatan Akuntan Indonesia
publishDate	2021
url	https://doaj.org/article/7b69caf11aad447384fcb2d701ef9094
work_keys_str_mv	AT andiinayustina taxationethicalissuesperspectivesoftaxprofessionalsinindonesia AT iranahertiningtyas taxationethicalissuesperspectivesoftaxprofessionalsinindonesia
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Taxation Ethical Issues: Perspectives of Tax Professionals in Indonesia

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