INTRODUCTIONOn 6 April 1996 a new s

INTRODUCTION
On 6 April 1996 a new system for assessing and collecting tax was introduced in the United Kingdom. This system, introduced by the Finance Act of 1994, is called Self Assessment. A similar system of self assessment for limited companies, called Pay and File was introduced in 1993. Self Assessment transfers the legal responsibility for creating a charge to taxation from the Inland Revenue to the taxpayer. This responsibility intensifies ethical decisions for both taxpayers and tax practitioners. A self assessed tax system relies upon individuals filling in tax returns honestly, declaring income and making adjustments for expenses permitted by tax law. Taxpayers who wish to behave ethically must, on the one hand, declare all sources of income and, on the other, not overstate tax deductible expenses. Sometimes tax law requires interpretation to determine the correct amount of income and tax- deductible expenses, in which case a tax practitioner may be needed. A tax practitioner acts as an agent for the taxpayer and, by applying technical knowledge, identifies the limits of the law as it applies to each individual taxpayer (Marshall and Smith 1997:16). The role of the tax practitioner is to minimise the client’s tax liability by ensuring that their affairs are arranged appropriately to secure the lowest possible tax bill. The tax practitioner faces pressures from the client to find loopholes in the legislation to reduce their liabilities. Fear of the loss of a client with consequent loss of fee and status, can lead to aggressive interpretation of the tax laws which might contravene the general public’s expectations of professional ethical behaviour.

Results (Indonesian) 1:

PENGENALANOn 6 April 1996 a new system for assessing and collecting tax was introduced in the United Kingdom. This system, introduced by the Finance Act of 1994, is called Self Assessment. A similar system of self assessment for limited companies, called Pay and File was introduced in 1993. Self Assessment transfers the legal responsibility for creating a charge to taxation from the Inland Revenue to the taxpayer. This responsibility intensifies ethical decisions for both taxpayers and tax practitioners. A self assessed tax system relies upon individuals filling in tax returns honestly, declaring income and making adjustments for expenses permitted by tax law. Taxpayers who wish to behave ethically must, on the one hand, declare all sources of income and, on the other, not overstate tax deductible expenses. Sometimes tax law requires interpretation to determine the correct amount of income and tax- deductible expenses, in which case a tax practitioner may be needed. A tax practitioner acts as an agent for the taxpayer and, by applying technical knowledge, identifies the limits of the law as it applies to each individual taxpayer (Marshall and Smith 1997:16). The role of the tax practitioner is to minimise the client’s tax liability by ensuring that their affairs are arranged appropriately to secure the lowest possible tax bill. The tax practitioner faces pressures from the client to find loopholes in the legislation to reduce their liabilities. Fear of the loss of a client with consequent loss of fee and status, can lead to aggressive interpretation of the tax laws which might contravene the general public’s expectations of professional ethical behaviour.

Results (Indonesian) 2:

PENDAHULUAN
Pada tanggal 6 April 1996 sistem baru untuk menilai dan mengumpulkan pajak diperkenalkan di Inggris. Sistem ini, yang diperkenalkan oleh Undang-Undang Keuangan tahun 1994, disebut Self Assessment. Sebuah sistem yang sama dari self assessment bagi perusahaan terbatas, yang disebut Pay dan file diperkenalkan pada tahun 1993. Self Assessment transfer tanggung jawab hukum untuk menciptakan biaya untuk pajak dari Inland Revenue kepada wajib pajak. Tanggung jawab ini mengintensifkan keputusan etis bagi pembayar pajak dan praktisi pajak. Sebuah diri dinilai sistem pajak bergantung pada individu mengisi pengembalian pajak jujur, menyatakan pendapatan dan membuat penyesuaian untuk biaya diizinkan oleh hukum pajak. Wajib Pajak yang ingin berperilaku etis harus, di satu sisi, menyatakan semua sumber pendapatan dan, di sisi lain, tidak melebih-lebihkan biaya dikurangkan dari pajak. Kadang-kadang hukum pajak membutuhkan interpretasi untuk menentukan jumlah yang benar dari pendapatan dan pajak-biaya yang dapat dikurangkan, dalam hal seorang praktisi pajak mungkin diperlukan. Seorang praktisi pajak bertindak sebagai agen untuk pembayar pajak dan, dengan menerapkan pengetahuan teknis, mengidentifikasi batas-batas hukum yang berlaku untuk setiap wajib pajak orang pribadi (Marshall dan Smith 1997: 16). Peran praktisi pajak adalah untuk meminimalkan kewajiban pajak klien dengan memastikan bahwa urusan mereka diatur tepat untuk mengamankan tagihan pajak serendah mungkin. Praktisi pajak menghadapi tekanan dari klien untuk menemukan celah dalam undang-undang untuk mengurangi kewajiban mereka. Takut kehilangan klien dengan konsekuensi kehilangan biaya dan status, dapat menyebabkan interpretasi agresif undang-undang pajak yang mungkin bertentangan harapan masyarakat umum dari perilaku etis profesional.