Ethical Challenges in Tax Consultant Practice: A Literature Review
Abstract
The purpose of this study is to examine and analyze the role of tax consultant ethics on tax evasion practices using a Literature Review approach. The study was conducted by collecting and analyzing relevant scientific articles from the Google Scholar database using Publish or Perish within the period 2019-2025. Based on the literature selection process, 12 articles were obtained that were in accordance with the research topic. The results of the study indicate that tax consultant ethics, including integrity, objectivity, competence, and responsibility, have an important role in suppressing tax evasion practices. Tax consultants with high ethics tend to direct taxpayers to legal tax strategies in accordance with tax regulations, such as tax avoidance. In addition, individual factors such as Machiavellianism, locus of control, and love of money also influence the ethical decision-making of tax consultants. This study also shows that tax consultants play a role as mediators between taxpayers and the government in improving tax compliance through education and assistance. Therefore, strengthening the professional code of ethics, increasing supervision, developing the competence and integrity of tax consultants are important steps in minimizing tax evasion practices and increasing taxpayer compliance.
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