Tax Ethics and Professionalism in Accounting: A Systematic Literature Review

Indah Yani, Leny Marlina, Fitria Romadlona

Sari


Tax ethics has become a crucial issue in the accounting profession amid increasing regulatory pressure and the complexity of global taxation. This study aims to identify trends, thematic focuses, and methodological approaches in tax ethics research through a systematic literature review. 101 Scopus-indexed articles published between 2011 and 2023 were analyzed using co-word analysis with VOSviewer. The study covered 27 countries, applied 78 theories, and was published in 45 journals. Three main groups emerged: tax compliance and ethics, organizational pressure and decision-making, and ethics education. Moral and behavioral approaches dominate the literature, reflecting the multidimensional nature of tax ethics. The prominence of tax compliance and ethics highlights growing concerns about the ethical boundaries of tax planning amid increasing scrutiny of tax avoidance. This research contributes by mapping the intellectual structure of tax ethics research and emphasizing the need for contextual ethics education to strengthen accounting professionalism. Future research is encouraged to explore the role of digitalization, AI, and cross-cultural factors in shaping ethical tax behavior and professional judgment.
Keywords: Ethics _1, Taxation _2, Accounting Profession _3, Ethics Education _4,

Teks Lengkap:

Download PDF

Referensi


Abad Segura, E. (2023). Holistic approach to new technologies for secure accounting management.

Adam, I. (2024). Transparency, accountability, and integrity of public procurement systems. Transparency International Anti-Corruption Helpdesk, available at: https://knowledgehub. transparency. org/helpdesk/transparency-accountability-and-integrity-of-public-procurement-systems (accessed 20 February 2024).

Aidonojie, P. A., Majekodunmi, T. A., Eregbuonye, O., & Ogbemudia, I. O. (2024). Legal Issues Concerning of Data Security and Privacy in Automated Income Tax Systems in Nigeria. Hang Tuah Law Journal, 14-41.

Akims, M. A., Pyoko, O. M., Akims, K. A., Motende, W. N., Odwa, B., & Toyiring, D. B. (2023). Tax Education and Tax Compliance: A Review of Literature. Journal of Economics, 7(1), 51-63.

Al-Ttaffi, L. H., Abdul-Jabbar, H., & Bin-Nashwan, S. A. (2021). The role of income tax system structure in tax non-compliance behaviour among SMEs in Yemen. International Journal of Banking and Finance, 16(2), 23–49-23–49.

Alsayani, E. M. A., Mohamad Nor, M. N., & Al-Matari, E. M. (2023). Audit committee’s chairman characteristics and auditor choice: an empirical evidence from Malaysia ACE market. Cogent Business & Management, 10(1), 2156086.

Anders, S. B. (2022). New International Accounting Ethics Standards. The CPA Journal, 92(3/4), 76-77.

Atayah, O. F., & Alshater, M. M. (2021). Audit and tax in the context of emerging technologies: A retrospective analysis, current trends, and future opportunities. International Journal of Digital Accounting Research, 21.

Bailey, C. D. (2017). Psychopathy and accounting students’ attitudes towards unethical professional practices. Journal of Accounting Education, 41, 15-32. doi:10.1016/j.jaccedu.2017.09.004

Barrera-Verdugo, G. (2023). The link between social media exposure and students’ moral reasoning and environmental concern: A generational analysis in Chile. Cogent Social Sciences, 9(1), 2167570.

Baud, C., Brivot, M., & Himick, D. (2021). Accounting ethics and the fragmentation of value. Journal of Business Ethics, 168, 373-387.

Caniago, I., Yuliansyah, Y., Dewi, F. G., & Komalasari, A. (2023). Islamic work ethic in behavioral accounting. Journal of Islamic Accounting and Business Research, 14(8), 1281-1299.

Christensen, A. L., & Woodland, A. (2018). An Investigation of the Relationships Among Volunteer Income Tax Assistance (VITA) Participation and Ethical Judgment and Decision Making. Journal of Business Ethics, 147(3), 529-543. doi:10.1007/s10551-015-2957-x

Cohen, J. R., Dalton, D. W., Holder-Webb, L. L., & McMillan, J. J. (2020). An analysis of glass ceiling perceptions in the accounting profession. Journal of Business Ethics, 164, 17-38.

Darmayasa, I. N., Arsana, I., & Putrayasa, I. (2022). Reconstruction of the slippery slope framework tax compliance model. ACRN Journal of Finance and Risk Perspectives, 11(1), 19-32.

Díaz-Rodríguez, N., Del Ser, J., Coeckelbergh, M., de Prado, M. L., Herrera-Viedma, E., & Herrera, F. (2023). Connecting the dots in trustworthy Artificial Intelligence: From AI principles, ethics, and key requirements to responsible AI systems and regulation. Information Fusion, 99, 101896.

Elsayed, R. A. A. (2023). The impact of ontology-based knowledge management on improving tax accounting procedures and reducing tax risks. Future Business Journal, 9(1), 70.

Fauzihardani, E., Rasyid, E. R., Yonedi, E., & Handra, H. (2019). Ethical knowledge, ethical decision: A gap of ethical behavior development. Paper presented at the 2nd Padang International Conference on Education, Economics, Business and Accounting (PICEEBA-2 2018).

Hossain, M. Z., Kibria, H., & Johora, F. T. (2024). Ethical challenges in forensic accounting: Balancing professional responsibility and legal obligations. Open Journal of Accounting, 13(3), 57-73.

Ibrahim, M., Islam, S., Zohriah, O., & Azid, M. (2024). Addressing contemporary ethical and moral issues through islamic education. Journal on Islamic Studies, 1(1), 36-51.

Ishaque, M. (2021). Managing conflict of interests in professional accounting firms: A research synthesis. Journal of Business Ethics, 169(3), 537-555. doi:10.1007/s10551-019-04284-8

Khelil, I. (2023). The working relationship between internal and external auditors and the moral courage of internal auditors: Tunisian evidence. Arab Gulf Journal of Scientific Research, 41(4), 462-477.

Kportorgbi, H. K., Aboagye-Otchere, F., & Kwakye, T. O. (2023). Ethical tax decision-making: Evaluating the effects of organizational prestige valuations and tax accountants’ financial situation. Cogent Business & Management, 10(1), 2196037.

Lokanan, M. (2023). The morality and tax avoidance: A sentiment and position taking analysis. PLoS ONE, 18(7), e0287327.

Lombardi, R., & Secundo, G. (2021). The digital transformation of corporate reporting–a systematic literature review and avenues for future research. Meditari Accountancy Research, 29(5), 1179-1208. doi:10.1108/MEDAR-04-2020-0870

Mao, Y., Liu, Q., & Zhang, Y. (2024). Sentiment analysis methods, applications, and challenges: A systematic literature review. Journal of King Saud University-Computer and Information Sciences, 36(4), 102048.

McIntyre-Mills, J., & Romm, N. (2019). Mixed Methods and Cross Disciplinary Research: Springer.

Mititelu, R. A., & Bogdan, F. A. (2024). Comparative Analysis of Ethical Measures and Auditing Standards in Managing Tax Evasion: Effectiveness and Impact. Journal of Economics, Finance, and Accounting Studies, 6(4), 72.

Neu, D. A., Lahann, J., & Fettke, P. (2022). A systematic literature review on state-of-the-art deep learning methods for process prediction. Artificial Intelligence Review, 55(2), 801-827.

Nguyen, T. T., Grote, U., Neubacher, F., Do, M. H., & Paudel, G. P. (2023). Security risks from climate change and environmental degradation: implications for sustainable land use transformation in the Global South. Current Opinion in Environmental Sustainability, 63, 101322.

Oboh, C. S., Ajibolade, S. O., & Otusanya, O. J. (2020). Ethical decision-making among professional accountants in Nigeria: the influence of ethical ideology, work sector, and types of professional membership. Journal of Financial Reporting and Accounting, 18(2), 389-422.

Onumah, R. M., Simpson, S. N. Y., & Kwarteng, A. (2021). The effects of ethics education interventions on ethical attitudes of professional accountants: evidence from Ghana. Accounting Education, 30(4), 413-437. doi:10.1080/09639284.2021.1916548

Payne, D. M., Corey, C., Raiborn, C., & Zingoni, M. (2020). An applied code of ethics model for decision-making in the accounting profession. Management Research Review, 43(9), 1117-1134.

Pratama, C. W. A., Hasibuan, A. H., & Anggriyani, W. (2024). Maintaining Integrity The Importance of Professional Ethics in the World of Work. Instal: Jurnal Komputer, 16(03), 186-191.

Rahman, S., Sirazy, M., Das, R., & Khan, R. (2024). An exploration of artificial intelligence techniques for optimizing tax compliance, fraud detection, and revenue collection in modern tax administrations. International Journal of Business Intelligence and Big Data Analytics, 7(3), 56-80.

Rashid, C. A., & Jaf, R. A. S. (2023). The Role of Accounting Measurement and Disclosure of Social Capital in Improving Quality of Accounting Information. Iranian Journal of Management Studies, 16(4). doi:10.22059/ijms.2023.343053.675103

Rixen, T., & Unger, B. (2022). Taxation: A regulatory multilevel governance perspective. Regulation & Governance, 16(3), 621-633.

Romero-Carazas, R., Chávez-Díaz, J. M., Ochoa-Tataje, F. A., Segovia-Abarca, E., Monterroso-Unuysuncco, I., Ocupa-Julca, N., . . . Bernedo-Moreira, D. H. (2024). The Ethics of the Public Accountant: A Phenomenological Study. Academic Journal of Interdisciplinary Studies, 13(1), 339-353. doi:10.36941/ajis-2024-0025

Salazar, E., Christensen, P. A., Graviss, E. A., Nguyen, D. T., Castillo, B., Chen, J., . . . Zhao, P. (2021). Significantly decreased mortality in a large cohort of coronavirus disease 2019 (COVID-19) patients transfused early with convalescent plasma containing high-titer anti–severe acute respiratory syndrome coronavirus 2 (SARS-CoV-2) spike protein IgG. The American journal of pathology, 191(1), 90-107.

Saptono, P. B., Mahmud, G., Salleh, F., Pratiwi, I., Purwanto, D., & Khozen, I. (2024). Tax complexity and firm tax evasion: A cross-country investigation. Economies, 12(5), 97.

Shonhadji, N., & Maulidi, A. (2021). The roles of whistleblowing system and fraud awareness as financial statement fraud deterrent. International Journal of Ethics and Systems, 37(3), 370-389.

Stanfill, B. A., Villarreal, A. D., Medina, M. R., Esquivel, E. P., de la Rosa, E., & Duncan, P. A. (2016). Beyond the culture of corruption: Staying ethical while doing business in Latin America. Journal of Organizational Culture, Communications and Conflict, 20(1), 59-80.

Stolt, M., Leino-Kilpi, H., Ruokonen, M., Repo, H., & Suhonen, R. (2018). Ethics interventions for healthcare professionals and students: A systematic review. Nursing Ethics, 25(2), 133-152.

Twyford, E. J., Musundwa, S., Tanima, F. A., & George, S. (2024). Bridging the gap: sustainable development goals as catalysts for change in accounting education and society. Meditari Accountancy Research, 32(5), 1758-1786.

Warner, C. H., Fortin, M., & Melkonian, T. (2024). When are we more ethical? A review and categorization of the factors influencing dual-process ethical decision-making. Journal of Business Ethics, 189(4), 843-882.

Winter, L. B., & Vozza, D. (2022). Corruption, tax evasion, and the distortion of justice: global challenges and international responses. Law & Contemp. Probs., 85, 75.

Yulianti, Y., Chandrarin, G., & Supanto, F. (2022). Effect of ethics and professionalism on audit quality: A moderating role of dysfunctional audit behavior. Problems and Perspectives in Management, 20(3), 529-539.

Zhang, W. (2024). Ethical dilemmas in accounting: A comprehensive analysis of professional ethics. Academic Journal of Business & Management, 6(2), 137-145.




DOI: https://doi.org/10.37531/mirai.v10i2.9980

Refbacks

  • Saat ini tidak ada refbacks.


Flag Counter

Creative Commons License

JURNAL MIRAI MANAGEMENT is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
Web Analytics