Sri Hutami
Jurusan Akuntansi Politeknik Pratama Mulia Surakarta
ABSTACT
Tax planning is a particular concern of the business, two activities that can be
done is tax avoidance and tax evasion, both of which are saving efforts tax paid,
the difference avidance unlawful tax evasion and tax does not violate the law.
However, what if viewed from the theory of ethics? Almost all theories of ethics
states that tax avoidance is a violation of ethics, but for tax evasion egoism
theory states that it is not a violation of ethics.
Keyword : Tax Planning, tax avoidance, tax evasion, ethical theory
