Uncovering the Deviation Practices in Tax Consultant Decision Making

I Putu Sujanayasa; Anantawikrama Tungga  Atmadja; Lucy Sri  Musmini

doi:10.63922/ijebir.v5i05.5905

I Putu Sujanayasa Universitas Pendidikan Ganesha
Anantawikrama Tungga Atmadja Universitas Pendidikan Ganesha
Lucy Sri Musmini Universitas Pendidikan Ganesha

DOI: https://doi.org/10.63922/ijebir.v5i05.5905

Keywords: Deviation, Tax Consultant, Code of Ethics

Abstract

This study aims to determine the forms of deviation committed by tax consultants. The main problem involves tax consultants, taxpayers, and the government regarding violations committed by several tax consultants because tax consultants do not adhere to the tax consultant's code of ethics regarding relations with taxpayers. An external factor that can cause taxpayers not to implement the rules is trust in the government, especially regarding tax cases and compliance that are very often discussed recently. The formulation of the problem includes questions regarding the forms of deviation, processes, and action suggestions that can be given to overcome the deviations committed by tax consultants. The purpose of the study involves understanding the forms of deviation, processes, and actions that can be taken so that these deviations do not recur. In conclusion, forms of deviation committed were found, one of which concerns gray regulations that place consultants in a dilemma and are demanded to work in accordance with the law, as well as the consultant's feeling of sympathy for the taxpayer client.

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