摘要：AbstractThe main objective of this study is to explore in depth the ethical practice of tax consultant at the Tax Consulting Firm Nyoman Polos. This research conducted Transcendental Phenomenology method. The results show that the professional ethics of tax consultant more emphasis on the aspect of formality. Its mean that an idealist will apply ethic in providing tax consulting services. Concept in Hinduism is based onCatur Purusa Artha (Dharma, Artha, Kama, andMoksha)will form an idealistic and spiritualist tax consultant. Ethical practices by tax consultants based on local culture enable to increase voluntary tax compliance.
关键词：Local culture;tax compliance;tax moral;the ethical practice of tax consultant;transcendental phenomenology
