LITERATURE REVIEW OF ACCOUNTANT PROFESSIONAL ETHICS IN GOVERNMENT

Abstract

Violations of the code of ethics still occur frequently in Indonesia, one of the factors causing this is unethical behavior. This study aims to explain the definition of taxation, how the responsibilities of tax accountants, and accountant ethics in taxation. This research uses the literature review method by reviewing several journals on the same topic. The results of this study reveal that the role of professional ethics is very important to limit the unethical behavior committed by each individual in committing irregularities and fraudulent behavior by accountants. The research limitations of several journals that fit the needs are very inadequate. The contribution of this research is expected to affect the likelihood that a person will act ethically aims to help educate the public about unethical accounting practices.