BibTex Citation Data :
@article{JAB64133, author = {Vanyda Zalsabilla and Heru Tjaraka and Alfa Rahmiati}, title = {Upaya Penegakan Integritas dan Profesionalisme Pada Konsultan Pajak dalam Pemeriksaan Pajak}, journal = {Jurnal Administrasi Bisnis}, volume = {13}, number = {2}, year = {2024}, keywords = {Integrity; Professionalism; Tax Consultant; Tax Audit}, abstract = { This research aims to describe and analyse efforts to uphold the integrity and professionalism of tax consultants in tax audits. The research method used by researchers is descriptive qualitative to obtain valid results. Interviews and documentation are data collection techniques in this research. So that researchers can process, conclude and analyse all research results. The data source in the research is primary data. The results of this study indicate that in conducting a tax audit which is usually carried out by a tax consultant when accompanying his client with the tax authorities, the first thing to do is of course to provide direction, readiness of important documents to be examined and supervision that still refers to the tax consultant's code of ethics and applicable tax laws. The role of tax consultants in assisting the process of tax audit activities is very important. Integrity in tax consultants in carrying out their duties is not only honest but all aspects, such as avoiding deviations from the code of ethics by accepting gratuities and conducting negotiations that are not commendable for personal or group interests. The regarding professionalism a professional tax consultant will always upgrade himself, be able to classify when performing tasks which are good and bad things and prioritizing straight and aligned actions with tax law in Indonesia. Penelitian ini bertujuan untuk mendeskripsikan dan menganalisis upaya penegakan integritas dan profesionalisme konsultan pajak dalam pemeriksaan pajak. Metode penelitian yang digunakan peneliti yaitu kualitatif deskriptif untuk mendapatkan hasil yang valid. Wawancara dan dokumentasi merupakan teknik pengumpulan data dalam penelitian ini. Sehingga peneliti dapat mengolah, menyimpulkan dan menganalisis seluruh hasil penelitian. Sumber data dalam penelitian adalah data primer. Hasil penelitian ini menunjukkan bahwa dalam melakukan pemeriksaan pajak yang biasanya dilakukan oleh seorang konsultan pajak ketika mendampingi kliennya dengan pihak fiskus hal pertama yang dilakukan tentu saja memberikan pengarahan, kesiapan dokumen penting yang akan diperiksa dan pengawasan yang tetap mengacu pada kode etik konsultan pajak dan undang-undang perpajakan yang berlaku. Peran konsultan pajak dalam membantu proses kegiatan pemeriksaan pajak sangatlah penting. Integritas pada konsultan pajak dalam menjalankan tugasnya tidak hanya jujur saja tetapi segala aspek, seperti menghindari penyimpangan terhadap kode etik dengan menerima gratifikasi dan melakukan negosiasi yang tidak terpuji untuk kepentingan pribadi maupun golongan. Kemudian mengenai profesionalisme, seorang konsultan pajak yang profesional akan selalu meng- upgrade dirinya, dapat mengklasifikasikan saat melakukan tugas mana hal baik buruk serta mengedepankan tindakan yang lurus dan selaras dengan hukum perpajakan di Indonesia. }, issn = {2548-4923}, pages = {141--150} doi = {10.14710/jab.v13i2.64133}, url = {https://ejournal.undip.ac.id/index.php/janis/article/view/64133} }
Refworks Citation Data :
This research aims to describe and analyse efforts to uphold the integrity and professionalism of tax consultants in tax audits. The research method used by researchers is descriptive qualitative to obtain valid results. Interviews and documentation are data collection techniques in this research. So that researchers can process, conclude and analyse all research results. The data source in the research is primary data. The results of this study indicate that in conducting a tax audit which is usually carried out by a tax consultant when accompanying his client with the tax authorities, the first thing to do is of course to provide direction, readiness of important documents to be examined and supervision that still refers to the tax consultant's code of ethics and applicable tax laws. The role of tax consultants in assisting the process of tax audit activities is very important. Integrity in tax consultants in carrying out their duties is not only honest but all aspects, such as avoiding deviations from the code of ethics by accepting gratuities and conducting negotiations that are not commendable for personal or group interests. The regarding professionalism a professional tax consultant will always upgrade himself, be able to classify when performing tasks which are good and bad things and prioritizing straight and aligned actions with tax law in Indonesia.
Penelitian ini bertujuan untuk mendeskripsikan dan menganalisis upaya penegakan integritas dan profesionalisme konsultan pajak dalam pemeriksaan pajak. Metode penelitian yang digunakan peneliti yaitu kualitatif deskriptif untuk mendapatkan hasil yang valid. Wawancara dan dokumentasi merupakan teknik pengumpulan data dalam penelitian ini. Sehingga peneliti dapat mengolah, menyimpulkan dan menganalisis seluruh hasil penelitian. Sumber data dalam penelitian adalah data primer. Hasil penelitian ini menunjukkan bahwa dalam melakukan pemeriksaan pajak yang biasanya dilakukan oleh seorang konsultan pajak ketika mendampingi kliennya dengan pihak fiskus hal pertama yang dilakukan tentu saja memberikan pengarahan, kesiapan dokumen penting yang akan diperiksa dan pengawasan yang tetap mengacu pada kode etik konsultan pajak dan undang-undang perpajakan yang berlaku. Peran konsultan pajak dalam membantu proses kegiatan pemeriksaan pajak sangatlah penting. Integritas pada konsultan pajak dalam menjalankan tugasnya tidak hanya jujur saja tetapi segala aspek, seperti menghindari penyimpangan terhadap kode etik dengan menerima gratifikasi dan melakukan negosiasi yang tidak terpuji untuk kepentingan pribadi maupun golongan. Kemudian mengenai profesionalisme, seorang konsultan pajak yang profesional akan selalu meng-upgrade dirinya, dapat mengklasifikasikan saat melakukan tugas mana hal baik buruk serta mengedepankan tindakan yang lurus dan selaras dengan hukum perpajakan di Indonesia.
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