Reflection of Al-Ghazali’s business ethics for tax consultants

Bima Rafly Fachrezzi; Deni Rachmad Sulistiyanto; Muhammed Lamin Jabbi; Ishiaka Adamu

doi:10.21580/jiafr.2023.5.2.16068

Authors

Bima Rafly Fachrezzi Universitas Airlangga, Surabaya, Indonesia
Deni Rachmad Sulistiyanto Universitas Airlangga, Surabaya, Indonesia
Muhammed Lamin Jabbi University of The Gambia, Serrekunda, Gambia
Ishiaka Adamu Njala University, Sierra Leone

DOI:

https://doi.org/10.21580/jiafr.2023.5.2.16068

Keywords:

tax, ethics, business, Al-Ghazali

Abstract

Purpose - The purpose of this study was to explore the application of the values of Al-Ghazali Islamic business ethics to tax consultants in Indonesia and to compare them with the Indonesian Tax Consultant Professional Code of Ethics.

Method - This research approach uses phenomenology. There were 3 informants interviewed in the study consisting of tax consultants who are Muslim in Indonesia, fiscal authorities who are Muslim in Indonesia, and experts in the Islamic religion.

Result - This research gives the result that the principle of integrity can be expanded in terms of its definition and meaning with the mujahadah component in Al-Mizan, so that the integrity referred to here is trying to keep away bad traits that are prohibited in Islam. Moreover, on the concept of al ihya', tax consultants have a main orientation to profit and the motivation to help taxpayers is still limited to improving the image of their consulting services business.

Implication - The concept of Islamic Business Ethics by Al-Ghazali is a broader and deeper ethic so it is very appropriate if it is adapted to the Indonesian Tax Consultant Code of Ethics, especially regarding responsibility and motivation as servants of God.

Originality - This research is the first study that used a phenomenological approach in uncovering the reflection of the concept of Islamic business ethics by Al-Ghazali on the implementation of a tax consultant's code of ethics.

Downloads

Download data is not yet available.

References

Abeng, T. (1997). Business Ethics in Islamic Context: Perspectives of a Muslim Business Leader. Business Ethics Quarterly, 7(3), 47–54. https://doi.org/10.2307/3857312

Ahmadi, R. (2017). Metodologi Penelitian Kualitatif (II). Ar-ruzz Media.

Al-Ghazali. (1989). Al-Mizan. Dar Al Kotob Al Ilmiyah.

Al-Ghazali. (1993). Revival of Religious Learnings. Ihya’ ‘ulum al-din (Translated by Fazl-Ul-Karim). Darul-Ishaat.

Ali, A. J., & Al‐Owaihan, A. (2008). Islamic work ethic: a critical review. Cross Cultural Management: An International Journal, 15(1), 5–19. https://doi.org/10.1108/13527600810848791

Apostol, O., & Pop, A. (2019). ‘Paying taxes is losing money’: A qualitative study on institutional logics in the tax consultancy field in Romania. Critical Perspectives on Accounting, 58, 1–23. https://doi.org/10.1016/j.cpa.2018.05.001

Arvita, R., & Sawarjuwono, T. (2020). Etika Profesional Konsultan Pajak Dalam Melaksanakan Perannya Sebagai Mitra Wajib Pajak Dan Pemerintah. E-Jurnal Akuntansi, 30(1), 88. https://doi.org/10.24843/EJA.2020.v30.i01.p07

Athoillah, A. Y. (2016). Etika Bisnis Kaum Santri: Studi Konsep Akhlaq Muamalah Pendidikan Pesantren dalam Kajian Kitab Ihya’ Ulumudin. OECONOMICUS Journal of Economics, 1(1), 99–122. https://doi.org/https://doi.org/10.15642/oje.2016.1.1.99-122

Beekun, R. issa. (2004). Islamic Business Ethics. International Institute of Islamic Thought.

Christian, Y. G., & Susanto, Y. K. (2021). Keputusan Etis Konsultan Pajak: Pentingnya Tanggung Jawab Sosial dan Machiavellianisme. Studi Akuntansi Dan Keuangan Indonesi, 4(2), 156–177. https://doi.org/https://doi.org/10.21632/saki.4.2.156-177

Deglaire, E., Daly, P., & Le Lec, F. (2021). Exposure to tax dilemmas deteriorate individuals’ self-declared tax morale. Economics of Governance, 22(4), 363–397. https://doi.org/10.1007/s10101-021-00262-x

Dewi, A. A. I. P., Sudarma, M., & Baridwan, Z. (2018). Dilema Etis Konsultan Pajak dalam Tax Planning: Studi Fenomenologi. Jurnal Ilmiah Administrasi Publik, 4(2), 128–139. https://doi.org/10.21776/ub.jiap.2018.004.02.6

Erard, B. (1993). Taxation with Representation: An Analysis of The Role of Tax Practitioners in Tax Compliance. Journal of Public Economics, 52(2), 163–197. https://doi.org/https://doi.org/10.1016/0047-2727(93)90019-P

Fakhry, M. (1994). Ethical Theories in Islam. Brill.

Finley, A. R., & Stekelberg, J. (2016). The Economic Consequences of Tax Service Provider Sanctions: Evidence from KPMG’s Deferred Prosecution Agreement. Journal of the American Taxation Association, 38(1), 57–78. https://doi.org/10.2308/atax-51272

Ghazanfar, S. M. (2000). The Economic Thought of Abu Hamid Al-Ghazali and St. Thomas Aquinas: Some Comparative Parallels and Links. History of Political Economy, 32(4), 857–888. https://doi.org/10.1215/00182702-32-4-857

Himmah, E. F. (2013). Persepsi Etis Mahasiswa Akuntansi mengenai Skandal Etis Auditor dan Corporate Manager. Jurnal Akuntansi Multiparadigma, 4(1). https://doi.org/10.18202/jamal.2013.04.7180

Hourani, G. F. (1985). Reason and Tradition in Islamic Ethics. Cambridge University Press.

IKPI. (2019). Kode Etik Ikatan Konsultan Pajak Indonesia. Komisi Kode Etik.

Karim, M. R. (2008). Berbagai Aspek Ekonomi islam. PT. Tiara Wacana.

Koerniawan, K. A. (2013). Etika Profesi Dalam Problematika Di Era Competitif Menurut Sisi Pandang Akuntan Publik. Jurnal Ekonomi MODERNISASI, 9(1), 49. https://doi.org/10.21067/jem.v9i1.197

Muhayatsyah, A. (2020). Etika bisnis islam dalam perspektif pemikiran Al-Ghazali. AT-TIJARAH: Jurnal Penelitian Keuangan Dan Perbankan Syariah, 2(2), 84–104. https://doi.org/10.52490/at-tijarah.v2i2.961

Murtanto, & Marini. (2003). Persepsi Akuntan Pria dan Akuntan Wanita serta Mahasiswa dan Mahasiswi Akuntansi terhadap Etika Bisnis dan Etika Profesi Akuntan. Media Riset Akuntansi, Auditing, & Informasi, 3(3), 237–259.

Noordegraaf, M. (2016). Reconfiguring Professional Work. Administration & Society, 48(7), 783–810. https://doi.org/10.1177/0095399713509242

Noviriani, E., Ludigdo, U., & Baridwan, Z. (2018). Studi Fenomenologi Atas Dilema Etis Auditor Internal Pemerintah. EKUITAS (Jurnal Ekonomi Dan Keuangan), 19(2), 217–240. https://doi.org/10.24034/j25485024.y2015.v19.i2.86

Prajnasari, P. R. (2020). Merefleksikan Sifat Gajah Mada Dalam Diri Konsultan Pajak. Jurnal Akuntansi Multiparadigma, 11(3). https://doi.org/10.21776/ub.jamal.2020.11.3.35

Sidani, Y., & Al Ariss, A. (2015). New Conceptual Foundations for Islamic Business Ethics: The Contributions of Abu-Hamid Al-Ghazali. Journal of Business Ethics, 129(4), 847–857. https://doi.org/10.1007/s10551-014-2136-5

Zulianih, F., -, A., & Amarudin, A. A. (2020). Implementasi corporate social resposibility cv. Karya perdana di desa sumbermulyo dalam perspektif etika bisnis Islam. DINAMIKA : Jurnal Kajian Pendidikan Dan Keislaman, 5(2), 109–124. https://doi.org/10.32764/dinamika.v5i2.810