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MEREFLEKSIKAN SIFAT GAJAH MADA DALAM DIRI KONSULTAN PAJAK

Puspa Ratri Prajnasari

Jurnal Akuntansi Multiparadigma · 2020

doi:10.21776/ub.jamal.2020.11.3.35 (opens in a new tab)

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Abstract

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.

Abstract licence: CC BY-NC

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