The Professionalism of Tax Advisors In Indonesia Through Football Tournament Analogy in the Context of Social Contract Theory

• Autores: Yuni Rimawati, Heru Tjaraka
• Localización: International Journal of Professional Business Review: Int. J. Prof.Bus. Rev., ISSN 2525-3654, ISSN-e 2525-3654, Vol. 8, Nº. 5, 2023 (Ejemplar dedicado a: Continuous publication; e01897)
• Idioma: inglés
• DOI: 10.26668/businessreview/2023.v8i5.2214
• Enlaces
  • Texto completo (pdf)
• Resumen

  • 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.

• Referencias bibliográficas
  • Adigamova, F. F., & Tufetulov, A. M. (2014). Training of Tax Consultants: Experience and Prospects. Procedia - Social and Behavioral Sciences,...
  • Andriani, L., Bruno, R., Douarin, E., & Stepien-Baig, P. (2022). Is tax morale culturally driven? Journal of Institutional Economics,...
  • Apostol, O., & Pop, A. (2019). ‘Paying taxes is losing money’: A qualitative study on institutional logics in the tax consultancy field...
  • Arvita, R., & Sawarjuwono, T. (2020). Etika Profesional Konsultan Pajak Dalam Melaksanakan Perannya Sebagai Mitra Wajib Pajak Dan Pemerintah....
  • Bobek, D. D., Hageman, A. M., & Hatfield, R. C. (2010). The Role of Client Advocacy in the Development of Tax Professionals’ Advice. Journal...
  • Bobek, D. D., & Hatfield, R. C. (2004). Determinants Of Tax Professionals’ Advice Aggressiveness And Fees. In Advances in Accounting Behavioral...
  • Buckley, F. H., & Rasmusen, E. B. (2000). The Uneasy Case for the Flat Tax. Political Economy, 11, 295–318.
  • Cahn, E. S., & Cahn, J. C. (1970). Power to the People or the Profession? The Public Interest in Public Interest Law. The Yale Law Journal,...
  • Compin, F. (2015). Tax fraud: A socially acceptable financial crime in France? Journal of Financial Crime, 22(4), 432–446. https://doi.org/10.1108/JFC-09-2013-0052
  • Compin, F. (2016). Do financial criminals commit perfect crimes? Journal of Financial Crime, 23(3), 624–636. https://doi.org/10.1108/JFC-03-2015-0018
  • Dewi, A. A. I. P., Sudarma, M., & Baridwan, Z. (2019). Mengupas Bentuk Dilema Dari Sisi Konsultan Pajak. Jurnal Ilmiah Akuntansi dan Bisnis....
  • Evetts, J. (2013). Professionalism: Value and ideology. Current Sociology, 61(5–6), 778–796. https://doi.org/10.1177/0011392113479316
  • Fidiana, F. (2020). Compliance Behaviour From The Holistic Human Nature Perspective. Journal of Islamic Accounting and Business Research,...
  • Fogarty, T., & A. Jones, D. (2014). Between a rock and a hard place: How tax practitioners straddle client advocacy and professional responsibilities....
  • Frecknall-Hughes, J., & Kirchler, E. (2015). Towards a General Theory of Tax Practice. Social & Legal Studies, 24(2), 289–312. https://doi.org/10.1177/0964663915571787
  • Gracia, L., & Oats, L. (2012). Boundary Work And Tax Regulation: A Bourdieusian View. Accounting, Organizations and Society, 37(5), 304–321....
  • Harrington, B. (2019). Turning Vice Into Virtue: Institutional Work And Professional Misconduct. Human Relations, 72(9), 1464–1496. https://doi.org/10.1177/0018726718793930
  • Ho, D., & Wong, B. (2008). Issues On Compliance And Ethics In Taxation: What Do We Know? Journal of Financial Crime, 15(4), 369–382. https://doi.org/10.1108/13590790810907218
  • Hoppe, T., Schanz, D., Sturm, S., & Sureth-Sloane, C. (2021). The Tax Complexity Index – A Survey-Based Country Measure of Tax Code and...
  • Hoyle, E. (2001). Teaching as a Profession. In International Encyclopedia of the Social & Behavioral Sciences (pp. 15472–15476). Elsevier....
  • Hyndman, N., & Liguori, M. (2023). ‘Be a game changer and keep the ball rolling’: Exploring linkages between football clubs, charitable...
  • James, M. (2010). Humpty Dumpty’s Guide To Tax Law: Rules, Principles And Certainty In Taxation. Critical Perspectives on Accounting, 21(7),...
  • Jos, P. H. (2006). Social Contract Theory: Implications for Professional Ethics. The American Review of Public Administration, 36(2), 139–155....
  • Kelliher, C. F. (2014). A Tax Planning Case Using a Taxpayer Life-Cycle Approach. In D. B. Schmitt (Ed.), Advances in Accounting Behavioral...
  • Mangoting, Y., Sukoharsono, E. G., Rosidi, & Nurkholis. (2015). Developing a Model of Tax Compliance from Social Contract Perspective:...
  • Mangoting, Y., Widuri, R., & Eoh, T. S. (2019). The Dualism of Tax Consultants’ Roles in the Taxation System. Jurnal Akuntansi Dan Keuangan,...
  • Marshall, R., Smith, M., & Armstrong, R. (2010). Ethical Issues Facing Tax Professionals: A Comparative Survey Of Tax Agents And Practitioners...
  • Mashiri, E., Dzomira, S., & Canicio, D. (2021). Transfer Pricing Auditing And Tax Forestalling by Multinational Corporations: A Game Theoretic...
  • McGraw, D. K. (2004). A Social Contract Theory Critique of Professional Codes of Ethics. Journal of Information, Communication and Ethics...
  • Murphy, B. (2017). Competence and Continuing Professional Development In Accounting: Professional Practice Vs. Non-Practice. Accounting Education,...
  • Murphy, K. (2004). Aggressive tax planning: Differentiating those playing the game from those who don’t. Journal of Economic Psychology, 25(3),...
  • Nasrullah, & Anggia, P. (2020). Regulating Indonesian Tax Consultant Profession: Is it Necessary? 16(2), 21.
  • Neuman, W. L. (2014). Social Research Methods: Qualitative And Quantitative Approaches (7. ed., Pearson new internat. ed). Pearson.
  • Nienaber, S. G. (2010). Factors that could influence the ethical behaviour of tax professionals. Meditari Accountancy Research, 18(1), 33–46....
  • Noordegraaf, M. (2016). Reconfiguring Professional Work: Changing Forms of Professionalism in Public Services. Administration & Society,...
  • Nurkholis, N., Dularif, M., & Rustiarini, N. W. (2020). Tax evasion and service-trust paradigm: A meta-analysis. Cogent Business &...
  • Oktaviani, R. M., Wulandari, S., & Sunarto. (2023). Multinational Corporate Tax Avoidance in Indonesia. International Journal of Professional...
  • Ostas, D. T. (2020). Ethics of Tax Interpretation. Journal of Business Ethics, 165(1), 83–94. https://doi.org/10.1007/s10551-018-4088-7
  • Payne, D. M., & Raiborn, C. A. (2018). Aggressive Tax Avoidance: A Conundrum for Stakeholders, Governments, and Morality. Journal of Business...
  • Radcliffe, V. S., Spence, C., Stein, M., & Wilkinson, B. (2018). Professional repositioning during times of institutional change: The...
  • Raitasuo, S. (2021). The conflict of interest in tax scholarship. Critical Perspectives on Accounting, 102394. https://doi.org/10.1016/j.cpa.2021.102394
  • Stephenson, T. (2010). Measuring taxpayers’ motivation to hire tax preparers: The development of a four-construct scale. In T. Stock (Ed.),...
  • Vieira, F. M., De Ávila, L. A. C., & Pereira, I. V. (2023). Relation Between Tax Compliance And Self-Regularization Of Federal Renevue...
  • Wheeler, P. R., & Arunachalam, V. (2008). The Effects of Decision Aid Design on the Information Search Strategies and Confirmation Bias...
  • Yin, R. K. (2011). Qualitative Research from Start to Finis. Guilford Press.