Implementation of The Tax Consultant Code of Ethics (Case Study at KKP Fisca Hutama Consulting): JEL Classification: M14; M42; M48; H25; K34

Gita Alifia Medika Putri Salle; Baso  Amang; Muhammad Nur

doi:10.37899/mjdm.v3i4.407

Authors

Gita Alifia Medika Putri Salle Postgraduate Program, Faculty of Economics and Business, Universitas Muslim Indonesia, Makassar, Indonesia
Baso Amang Postgraduate Program, Faculty of Economics and Business, Universitas Muslim Indonesia, Makassar, Indonesia
Muhammad Nur Postgraduate Program, Faculty of Economics and Business, Universitas Muslim Indonesia, Makassar, Indonesia

DOI:

https://doi.org/10.37899/mjdm.v3i4.407

Keywords:

Code of Ethics, Confidentiality, Professional Integrity, Tax Compliance, Tax Consultant

Abstract

This study aims to determine whether the tax consulting firm Fisca Hutama Consulting has properly adhered to the tax consultant code of ethics; wheter the implementation of the code of ethics at the firm aligns with Minister of Finance Regulation Number 175/OMK.01/2022 and the Code of Ethics of the Indonesian Tax Consultant Association; and to understand the influence of the tax consultant code of ethics on tax payer compliance at Fisca Hutama Consulting. The study utilized both primary data (collected through interviews) and secondary data (obtained through documentation). Informants and company documentation served as the basis for the findings. The results indicate that the tax consultant code and ethics have been effectively implemented in tax-related in the observance of the principle of integrity across all tax services. Tax consultants play a role in assisting taxpayers to fulfill their tax obligations correctly, in a timely manner, and in accordance with statutory regulations. Tax consultants uphold the professional code of ethics by refusing requests that conflict with the law.

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