Ethical Decision Dilemma for Tax Consultants in Tax Planning

Tax consultants contribute to assisting taxpayers in overcoming difficulties caused by the complexity of tax rules. Reliable tax consultants tend to provide aggressive advice. Tax consultants as professionals must uphold the code of ethics and applicable tax rules. In this condition, tax consultants are faced with a dilemma in making ethical decisions. This study aims to interpret more deeply how the integrity of tax consultants in facing ethical decision dilemmas in conducting tax planning using a transcendental phenomenological approach. The results of this study show that tax consultants face several dilemmas, including: ethical decision dilemmas due to unclear regulations and client interest factors and responsibility to the state for tax revenue. Experienced tax consultants can overcome the dilemma by continuing to exercise good self-control, and still adhere to the rules and code of professional ethics.