Peran Etika dalam Perencanaan Pajak

Abstract

Ethics play a crucial role in critically evaluating tax practices, but ethical standards alone have a relatively limited influence on tax planning decisions; therefore, transparency becomes a necessary tool. Tax planning is traditionally driven by cost-benefit analysis and a risk management perspective. However, increased public scrutiny of corporate tax matters and stricter disclosure requirements have exerted pressure on tax planning decisions, thereby adding an ethical dimension to risk management. Transparency is indeed essential in curbing aggressive tax planning, but its impact on ethics may be broader by providing an opportunity to change the moral meanings related to tax planning activities for those involved.

Keywords: Ethics; Taxation; Transparency; Risk; Public