文章基本信息

标题：The Ethical Practice of Tax Consultant Based on Local Culture
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作者：I. Nyoman Darmayasa ; I. Nyoman Darmayasa ; Yuyung Rizka Aneswari 等
期刊名称：Procedia - Social and Behavioral Sciences
印刷版ISSN：1877-0428
出版年度：2015
卷号：211
页码：142-148
DOI：10.1016/j.sbspro.2015.11.021
语种：English
出版社：Elsevier
摘要：AbstractThe main objective of this study is to explore in depth the ethical practice of tax consultant at the Tax Consulting Firm Nyoman Polos. This research conducted Transcendental Phenomenology method. The results show that the professional ethics of tax consultant more emphasis on the aspect of formality. Its mean that an idealist will apply ethic in providing tax consulting services. Concept in Hinduism is based onCatur Purusa Artha (Dharma, Artha, Kama, andMoksha)will form an idealistic and spiritualist tax consultant. Ethical practices by tax consultants based on local culture enable to increase voluntary tax compliance.
关键词：Local culture;tax compliance;tax moral;the ethical practice of tax consultant;transcendental phenomenology