文章基本信息

标题：A Phenomenological Study of The Dilemmas Faced by A Tax Consultant
其他标题：Mengupas Bentuk Dilema Dari Sisi Konsultan Pajak
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作者：Anak Agung Istri Pradnyarani Dewi ; Anak Agung Istri Pradnyarani Dewi ; Made Sudarma 等
期刊名称：Jurnal Ilmiah Akuntansi dan Bisnis
印刷版ISSN：2303-1018
出版年度：2019
卷号：14
期号：1
页码：132-141
DOI：10.24843/JIAB.2019.v14.i01.p12
语种：English
出版社：Universitas Udayana
摘要：This study aims to explore how the natural shape of the dilemmas in tax consulting and how the experience of overcoming dilemmas, is felt especially when doing tax planning. The qualitative method has been used with the interpretive paradigm according to the approach of transcendental phenomenology of Husserl. The informant in this study is a tax consultant of IKPI Denpasar. The research results reveal that dilemma forms tax consultants such that the dilemma posed by tax consultants have concern for the client and tax consultants think of business continuity services. The dilemma forms generate tax consulting experience in overcoming the perceived dilemma that is by building awareness of the taxpayer and must be aware of the profession as a tax consultant who is bound by the code of conduct. The dilemma can be overcome by building awareness of taxpayers and having strong principles to comply with the code of ethics.
其他摘要：Penelitian bertujuan mengupas bagaimana bentuk dilema yang di alami konsultan pajak serta pengalaman konsultan pajak dalam mengatasi dilema yang dirasakan terutama ketika melakukan tax planning. Metode penelitian yang digunakan yaitu kualitatif dengan par
关键词：Ethical dilemma; tax consultants; tax planning; tax payer compliance; phenomenology
其他关键词：Dilema etis; konsultan pajak; tax planning; kepatuhan wajib pajak; fenomenologi