ANALISIS MULTIDIMENSIONAL TERHADAP PERTIMBANGAN ETIKA. BAGI PRAKTISI PAJAK (Studi empiris pada akuntan yang bekerja di BPKP Perwakilan DIG Jakarta)

Abstract

This research examines ethical tax practitioners' judgment especially the accountant, under condition of client's pressure as taxpayer to make assertive reports. This is an issue with very difficult moral / ethical consideration, faced by public accountant practitioners in major countries and Indonesia, which income tax is the biggest of the country income used for funding the nation development. MES (Multidimensional Ethic Scale) is used for measuring if the hypothetic behavior is consistent with the five ethical philosophies, i.e. moral equity (individual moral consideration), contractualism, utilitarianism, relativism, and egoism. For the sake of gaining understanding about ethical considerations which are influenced this considerations, MES which was expanded by Reidenbach and Robin (1990,1988) and completed by Cohen et.al (1996,1995a,1993) is used. Eighty respondents come from BPKP auditor DIG Jakarta I and DIG Jakarta II branch office. Every respondent had read background information i.e. a case, and from every case was described that auditor forced to agree the insistent client position. After checking background information and statement about the taken action , the subject gave the answer by completing the MES. Giving the distinct action is consistent with the latest research which using MES and make sure that all of the subject will answer in the same reinforcer (Flory et al., 1992). The purpose of this research is to recognize the ethics considerations and behaviors of tax practitioners in facing client's pressure. Analysis from the respondents showed that MES structure supports the whole ethical dimension existence. Ethical consideration regression in the MES dimension shows that ethical judgments was influenced by moral equity, followed by utilitarianism, and contractualism. This found research showed that there is morality perception or honesty in doing consistent action with individual tasks, and contractual duty is the main factor in ethical considerations. This research supports the latest research result, furthermore egoism factor significantly influencing ethical considerations, which was unproved matter. It is possible because the government auditor placing client's position in unable to influence -position economically for the existence of auditor, and afraid in potential risk as the state employees for over-defense the client.Academic references in Indonesia is one of the problem in ethical research for tax practitioners, because it is a new issue in accountant behavior subject. I hope that the next research in the future able to explore another substance such as investigating the client's attitude and auditor attitude in facing law risk which is imposed by profession institution and government institution, and the public accountant is being the part of the subject. Key Words : Accounting ethics research, Multidimentional ethic scale, Tax practitioner ethical judgement