Acceso usuarios
Yuni Rimawati
, Heru Tjaraka
Purpose: The aim of this study is to provide a new understanding of the behavior of tax advisers in Indonesia based on their awareness as citizens and professionals. By analogizing it with a football tournament, we used social contract theory as a theoretical lens and professional ethics.
Theoretical framework: Social contract theory is used to explore the professionalism of tax consultants in balancing the interests of themselves, their clients, and the state in Indonesia through the analogy of a soccer tournament. Tax is one of the obligations of citizens towards the state. In addition, in the opinion of Thomas Hobbes, the theory of social contracts in professional communities requires professional membership, and failure to do so can be punished by law.
Design/methodology/approach: This is done with interpretive approach by the discussion storytelling flow method. This study reconstructs routine interactions between tax advisers, clients, and tax authorities with football tournaments to make it easier for informants to explain their professionalism.
Findings: Recent legislation in Indonesia concerning professional tax services has yet to regulate tax advisors' rights and obligations comprehensively. That leads to competitive rivalries but tends to break the rules among tax advisors. Tax advisors compare their professionalism to that of "coaches" of taxpayers in the football tournament against the tax authorities. The informants still believe in tax authorities, especially the tax court, and maintain fair play under normal circumstances. Even though tax advisors can raise citizen awareness by providing tax compliance education and prioritizing clients, they continue to serve clients who engage in tax-aggressive behavior. The consequences of business operations, professional awareness as a citizen, culture, and religious dogmas are the restriction of commercialization of tax advisors' professionalism.
Research, Practical & Social implications: The most significant consideration of tax advisors to provide advice and advisor is economical and legal considerations. The findings can be a consideration by an authority authorized to regulate the profession of tax consultants and tax academics.
Originality/value: This study investigated the perceptions of the professionalism of tax advisors and their awareness as citizens through the social contract theory lens and reconstructed it with football tournaments.
