EVALUASI PENERAPAN ETIKA PROFESI KONSULTAN PAJAK DALAM PELAYANAN KEPADA WAJIB PAJAK

Abstrak

Penelitian ini dilakukan untuk menganalisis dan mengevaluasi penerapan etika profesi konsultan pajak dalam memberikan pelayanan kepada wajib pajak. Etika profesi menjadi pedoman penting bagi konsultan pajak dalam menjalankan tugas secara jujur, objektif, profesional, serta menjaga kerahasiaan informasi klien. Penelitian menggunakan metode kualitatif dengan pendekatan deskriptif. Data yang digunakan merupakan data sekunder yang diperoleh melalui studi pustaka dan dokumentasi, seperti jurnal ilmiah, buku, peraturan perpajakan, serta kode etik konsultan pajak. Analisis data dilakukan secara deskriptif kualitatif melalui tahapan pengumpulan data, reduksi data, penyajian data, dan penarikan kesimpulan. Hasil penelitian menunjukkan bahwa penerapan etika profesi memiliki pengaruh besar terhadap kualitas pelayanan perpajakan dan tingkat kepercayaan wajib pajak kepada konsultan pajak. Penerapan etika tersebut tercermin dalam sikap integritas, objektivitas, kompetensi profesional, kerahasiaan, dan perilaku profesional dalam menjalankan tugas. Meskipun demikian, penerapan etika profesi masih menghadapi beberapa hambatan, seperti tekanan dari klien, perubahan regulasi perpajakan yang cepat, rendahnya kesadaran wajib pajak, serta persaingan antar konsultan pajak. Oleh sebab itu, diperlukan peningkatan pengawasan, pendidikan etika profesi, serta komitmen yang kuat dari konsultan pajak dalam menaati kode etik agar tercipta sistem perpajakan yang lebih profesional, transparan, dan terpercaya.

This study was conducted to analyze and evaluate the implementation of professional ethics of tax consultants in providing services to taxpayers. Professional ethics serve as an important guideline for tax consultants in carrying out their duties honestly, objectively, professionally, and maintaining the confidentiality of client information. This research employed a qualitative method with a descriptive approach. The data used were secondary data obtained through literature studies and documentation, including scientific journals, books, tax regulations, and the code of ethics for tax consultants. Data analysis was carried out using descriptive qualitative techniques through data collection, data reduction, data presentation, and conclusion drawing. The results of the study indicate that the implementation of professional ethics greatly influences the quality of tax services and the level of taxpayer trust in tax consultants. The application of these ethical principles is reflected in integrity, objectivity, professional competence, confidentiality, and professional behavior in carrying out professional duties. However, the implementation of professional ethics still faces several obstacles, such as pressure from clients, rapid changes in tax regulations, low taxpayer awareness, and competition among tax consultants. Therefore, stronger supervision, ethics education, and a strong commitment from tax consultants to comply with the

code of ethics are needed to create a more professional, transparent, and trustworthy taxation system