PENERAPAN PERLAKUAN TAX AVOIDANCE OLEH PRAKTISI PAJAK YANG DILANDASI DENGAN KEPUTUSAN ETIS

Abstract

This research aimed to find out and understand the implementation of tax avoidance practices by tax practitioners based on ethical attitudes. It was due to tax avoidance practices still lead to conflicting views of values. The research was descriptive-qualitative with interviews and documentation as the instrument in the data collection technique. Moreover, the data were analyzed from data collection to the conclusion and verification stages. The informants were tax practitioners who experienced in their profession. The result found that (1) the practice of tax avoidance had been substantially understood by tax practitioners, (2) the moral development of tax practitioners came from good experiences so that each practice treated ethically, (3) ethics was the indicator and guideline for determining something from the conscience of tax practitioners in treated the practice. When the tax practitioner's feelings were uncomfortable, it was unethical to do, (4) locus of control explained that tax practitioners were fully aware that their responsibilities came from full control over themselves; where their responsibilities were born from a conventional ethical perspective, (5) tax practitioners expected that the love of money factor did not affect the decision-making. Additionally, they assured in carrying out their profession had to be done with an ethical view, (6) tax practitioners tend to have Machiavellian principle since the perception came up from the correlation of experience and ethical view; with also the general conventional norm, and (7) in the theory of planned behavior, the tax practitioners implemented the tax avoidance practices with good intentions within themselves. Consequently, it encouraged them to behave ethically. In short, the implementation of tax avoidance practice needed to be carried out with ethical actions and attitudes.