MEREFLEKSIKAN SIFAT GAJAH MADA DALAM DIRI KONSULTAN PAJAK
Abstract: Reflecting the Nature of Gajah Mada in Tax Consultants. This study aimed to reveal the challenges of tax consultants and reflect the nature of Gajah Mada to deal with the challenges. The method used was descriptive qualitative with several tax consultants as informants. This study found th...
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| Format: | Article |
| Language: | English |
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University of Brawijaya
2020-12-01
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| Series: | Jurnal Akuntansi Multiparadigma |
| Subjects: | |
| Online Access: | https://jamal.ub.ac.id/index.php/jamal/article/view/1264/pdf |
| _version_ | 1818459274556211200 |
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| author | Puspa Ratri Prajnasari |
| author_facet | Puspa Ratri Prajnasari |
| author_sort | Puspa Ratri Prajnasari |
| collection | DOAJ |
| description | Abstract: Reflecting the Nature of Gajah Mada in Tax Consultants. This study aimed to reveal the challenges of tax consultants and reflect the nature of Gajah Mada to deal with the challenges. The method used was descriptive qualitative with several tax consultants as informants. This study found that the actualization of Gajah Mada's character emerged when the tax consultant experienced an ethical dilemma. An ethical dilemma occurs when the client wants to minimize the tax burden but they still adhered to the code of ethics of their profession. Based on this finding, they were required to think about decisions based on consideration of long-term risks and rewards. |
| first_indexed | 2024-12-14T23:11:45Z |
| format | Article |
| id | doaj.art-ad67d89acd794e269b21fedc4178b94b |
| institution | Directory Open Access Journal |
| issn | 2086-7603 2089-5879 |
| language | English |
| last_indexed | 2024-12-14T23:11:45Z |
| publishDate | 2020-12-01 |
| publisher | University of Brawijaya |
| record_format | Article |
| series | Jurnal Akuntansi Multiparadigma |
| spelling | doaj.art-ad67d89acd794e269b21fedc4178b94b2022-12-21T22:44:11ZengUniversity of BrawijayaJurnal Akuntansi Multiparadigma2086-76032089-58792020-12-01113613633http://dx.doi.org/10.21776/ub.jamal.2020.11.3.35MEREFLEKSIKAN SIFAT GAJAH MADA DALAM DIRI KONSULTAN PAJAKPuspa Ratri Prajnasari0Universitas AirlanggaAbstract: Reflecting the Nature of Gajah Mada in Tax Consultants. This study aimed to reveal the challenges of tax consultants and reflect the nature of Gajah Mada to deal with the challenges. The method used was descriptive qualitative with several tax consultants as informants. This study found that the actualization of Gajah Mada's character emerged when the tax consultant experienced an ethical dilemma. An ethical dilemma occurs when the client wants to minimize the tax burden but they still adhered to the code of ethics of their profession. Based on this finding, they were required to think about decisions based on consideration of long-term risks and rewards.https://jamal.ub.ac.id/index.php/jamal/article/view/1264/pdfdilema etisgajah madakonsultan pajakpenghindaran pajak |
| spellingShingle | Puspa Ratri Prajnasari MEREFLEKSIKAN SIFAT GAJAH MADA DALAM DIRI KONSULTAN PAJAK Jurnal Akuntansi Multiparadigma dilema etis gajah mada konsultan pajak penghindaran pajak |
| title | MEREFLEKSIKAN SIFAT GAJAH MADA DALAM DIRI KONSULTAN PAJAK |
| title_full | MEREFLEKSIKAN SIFAT GAJAH MADA DALAM DIRI KONSULTAN PAJAK |
| title_fullStr | MEREFLEKSIKAN SIFAT GAJAH MADA DALAM DIRI KONSULTAN PAJAK |
| title_full_unstemmed | MEREFLEKSIKAN SIFAT GAJAH MADA DALAM DIRI KONSULTAN PAJAK |
| title_short | MEREFLEKSIKAN SIFAT GAJAH MADA DALAM DIRI KONSULTAN PAJAK |
| title_sort | merefleksikan sifat gajah mada dalam diri konsultan pajak |
| topic | dilema etis gajah mada konsultan pajak penghindaran pajak |
| url | https://jamal.ub.ac.id/index.php/jamal/article/view/1264/pdf |
| work_keys_str_mv | AT pusparatriprajnasari merefleksikansifatgajahmadadalamdirikonsultanpajak |