Insightfully Explore the Ethical Decision Making of Tax Consultants During COVID-19 Pandemic
Abstract
Weakening economic performance during COVID-19 pandemic has an impact on state revenues in the tax sector caused dilemma for a tax consultant. This study aims to explore various ethical decisions making by tax consultants. Transcendental phenomenology Husserl's is used to obtain pure consciousness from informants. Data was collected by interview and based on the interpretation, the dilemma caused by non-optimal income and client's internal policies. In addition, several clients experience tax audits during the pandemic. Ethical assessment of decision making is considered into several aspects, such as: moral considerations, commitment to providing optimal services, and awareness that the role of tax consultants is helping the government to gain state revenue in tax sector. This study provides the relevance use of ethical theory and the theory of planned behaviour. For practitioners, this research can be used as advice in making decisions both in pandemic situations and other unexpected events.
Keywords: phenomenology, dilemma, tax consultant, explore, ethical decision
Downloads
Download data is not yet available.
References
Ajzen, I. (1991). The theory of planned behavior. Organizational Behavior and Human Decision Processes, 50(2), 179–211. https://doi.org/10.1016/0749-5978(91)90020-T
Arestanti, M. A., Herawati, N., & Rahmawati, E. (2016). Faktor-Faktor Internal Individual dalam Pembuatan Keputusan Etis: Studi pada Konsultan Pajak di Kota Surabaya. Jurnal Akuntansi Dan Investasi, 17(2), 104–117. https://doi.org/10.18196/jai.2016.0048.104-117
Auliyana, E. (2017). Studi Kasus Fenomenologi Atas Opini Audit WTP di Kalangan Pejabat Pemerintah Provinsi Jawa Timur. Jurnal Akuntansi Aktual, 4(1), 22–33. https://doi.org/10.17977/um004v4i12017p022
Badan Pusat Statistik. (2020). Pertumbuhan Ekonomi Indonesia Triwulan II-2020. Www.Bps.Go.Id, 17/02/Th. XXIV, 1–12. https://www.bps.go.id/pressrelease/2020/02/05/1755/ekonomi-indonesia-2019-tumbuh-5-02-persen.html
Badan Pusat Statistik. (2020). Pertumbuhan Ekonomi Indonesia Triwulan III-2020. Www.Bps.Go.Id, No. 15/02/(15), 1–12.
Badan Pusat Statistik. (2020). Statistik Pertumbuhan Ekonomi Indonesia Triwulan I-2020. Www.Bps.Go.Id, 17, 2. https://www.bps.go.id/pressrelease/2020/02/05/1755/ekonomi-indonesia-2019-tumbuh-5-02-persen.html
Badan Pusat Statistik. (2020). Statistik Pertumbuhan Ekonomi Indonesia Triwulan IV-2020. Www.Bps.Go.Id, 17, 2. https://www.bps.go.id/pressrelease/2020/02/05/1755/ekonomi-indonesia-2019-tumbuh-5-02-persen.html
Bertens, K. (2000). Pengantar Etika Bisnis. Kanisius.
Burrell, G., & Morgan, G. (1979). Sociological Paradigms and Organisational Analysis. The ANNALS of the American Academy of Political and Social Science, 1, 5–95. https://doi.org/https://doi.org/10.1177/003803858001400219
Chaezahranni, S. (2016). Penerapan Perencanaan Pajak (Tax Planning) atas Pemotongan Pajak Penghasilan Pasal 21 Pegawai Tetap PT RSA dalam Meminimalkan Pajak Penghasilan Badan. In Prosiding Seminar Nasional Cendekiawan (Vol. 0, Issue 0). https://www.trijurnal.lemlit.trisakti.ac.id/index.php/semnas/article/view/909
Creswell, J. W. (2013). Qualitative inquiry and research design: choosing among five approaches. Vicki Knight.
Dalughu, M. (2015). Analisis Perhitungan dan Pemotongan PPh Pasal 21 pada Karyawan PT. BPR Primaesa Sejahtera Manado. Jurnal Berkala Ilmiah Efisiensi, 15(3), 106–113.
Darori. (2017). Peran Auditor Internal Pemerintah dalam Pencegahan dan Pendeteksian Fraud (Sebuah Studi Fenomenologi). Jurnal Ilmiah Administrasi Publik, 3(2), 83–91. https://doi.org/10.21776/ub.jiap.2017.003.02.1
Dewantari, D. P. D., Budiasih, I., Sujana, I. K., & Wirajaya, I. G. A. (2020). Accounting and Happiness: Revealing The Meaning of Profit From The Perspective of Business Actors. Palarch’s Journal of Archaeology of Egypt/Egyptology (PJAEE), 17(9), 40–57.
Dewi, A. A. I. P., Sudarma, M., & Baridwan, Z. (2018). Dilema Etis Konsultan Pajak dalam Tax Planning: Studi Fenomenologi. Jurnal Ilmiah Administrasi Publik (JIAP), 4(2), 128–139. https://doi.org/10.21776/ub.jiap.2018.004.02.6
Dewi, A. A. I. P., Sudarma, M., & Baridwan, Z. (2019). Mengupas Bentuk Dilema Dari Sisi Konsultan Pajak. Jurnal Ilmiah Akuntansi Dan Bisnis, 14(1), 132–141. https://doi.org/10.24843/jiab.2019.v14.i01.p12
Dewi, D. P. N., Sudana, I. P., Dwirandra, A. A. N. B., & Wirajaya, I. G. A. (2020). Debt Refinancing Decision Making: a Phenomenological Study in a Not-for-Profit Organization. Russian Journal of Agricultural and Socio-Economic Sciences, 104(8), 3–14. https://doi.org/10.18551/rjoas.2020-08.01
Direktorat Jenderal Pajak. (2018). Laporan Tahunan 2017 Direktorat Jendral Pajak. Www.Pajak.Go.Id, 226. www.pajak.go.id
Direktorat Jenderal Pajak. (2018b). SE-15/pj/2018 tentang Kebijakan Pemeriksaan Direktorat Jendral Pajak. Www.Pajak.Go.Id, 79. http://www.ncbi.nlm.nih.gov/pubmed/7556065%0Ahttp://www.pubmedcentral.nih.gov/articlerender.fcgi?artid=PMC394507%0Ahttp://dx.doi.org/10.1016/j.humpath.2017.05.005%0Ahttps://doi.org/10.1007/s00401-018-1825-z%0Ahttp://www.ncbi.nlm.nih.gov/pubmed/27157931
Direktorat Jenderal Pajak. (2019). Laporan Tahunan 2018 Direktorat Jenderal Pajak. Www.Pajak.Go.Id, 1–250. https://www.pajak.go.id/sites/default/files/2019-11/Laporan Tahunan DJP 2018 - bahasa Indonesia.pdf
Direktorat Jenderal Pajak. (2020). Laporan Tahunan 2019 Direktorat Jendral Pajak. Www.Pajak.Go.Id, i–140. https://www.speakindonesia.org/peningkatan-kapasitas/
Dwirandra, A. A. N. B., & Astika, I. B. P. (2020). Impact of Environmental Uncertainty, Trust and Information Technology on User Behavior of Accounting Information Systems. Journal of Asian Finance, Economics and Business, 7(12), 1215–1224. https://doi.org/10.13106/JAFEB.2020.VOL7.NO12.1215
Egsaugm. (2021). Pariwisata Indonesia di Tengah Pandemi. Egsa.Geo.Ugm.Ac.Id, 1. https://egsa.geo.ugm.ac.id/2021/02/11/pariwisata-indonesia-di-tengah-pandemi/
Frecknall-Hughes, J., & Kirchler, E. (2015). Towards a General Theory of Tax Practice. Social and Legal Studies, 24(2), 289–312. https://doi.org/10.1177/0964663915571787
Hardiansyah A. (2013). Teori Pengetahuan Edmund Husserl. Jurnal Substantia, 14(2), 228–238.
Harnanto. (2013). Perencanaan Pajak, Edisi Pertama. BPFE.
Heryana, A. (2018). Informan dan Pemilihan Informan pada Penelitian Kualitatif. Universitas Esa Unggul, 25, 15.
Ikatan Akuntan Indonseia (IAI). (2015). Manajemen Perpajakan. Ikatan Akuntan Indonesia.
Ikatan Konsultan Pajak Indonesia. (2019). Kode Etik Profesi Ikatan Konsultan Pajak. www.ikpi.or.id
Indonesia, C. (2020). Corona Bikin Likuiditas Seret, Fitch Downgrade 32 Perusahaan. www.cnbcindonesia.com. https://www.cnbcindonesia.com/market/20200925100956-17-189375/corona-bikin-likuiditas-seret-fitch-downgrade-32-perusahaan
Kamayanti, A. (2016). Metodologi Penelitian Kualitatif Akuntansi: Pengantar Religiositas Keilmuan. Yayasan Rumah Peneleh.
Kuswarno, E. (2009). Meotde Penelitian Komunikasi Fenomenologi. Widya Padjadjaran.
Lektur.ID. (2020). 2 Arti Kata Menakar di Kamus Besar Bahasa Indonesia (KBBI). In Lektur.Id. https://lektur.id/arti-kompetensi/
Mangoting, Y., Sukoharsono, E. G., & Nurkholis. (2017). Menguak Dimensi Kecurangan Pajak. Jurnal Akuntansi Multiparadigma (JAMAL), 8(2), 227–429. https://doi.org/http://dx.doi.org/10.18202/jamal.2017.08.7054
Massie, J. . (2017). Pengaruh Etika Profesi, Religiusitas dan Kompetensi Terhadap Pegambilan Keputusan Etis Konsultan Pajak. Thesis. Universitas Kristen Maranatha, Bandung.
Moleong, L. J. (2017). Metodologi Penelitian Kualitatif (Edisi Revisi). PT.Remaja Rosdakarya.
Noviriani, E., Ludigdo, U., & Baridwan, Z. (2015). Studi Fenomenologi Atas Dilema Etis Auditor Internal Pemerintah. Ekuitas: Jurnal Ekonomi Dan Keuangan, 19(2), 217–240.
Pohan, C. A. (2016). Manajemen Perpajakan Strategi Perencanaan dan Bisnis Edisi Revisi. PT Gramedia Pustaka Utama.
Ponemon, L. A. (1992). Ethical reasoning and selection-socialization in accounting. Accounting, Organizations and Society, 17(3–4), 239–258. https://doi.org/10.1016/0361-3682(92)90023-L
Purnamasari, V. (2006). Sifat Machiavellian dan Pertimbangan Etis: Anteseden Independensi dan Perilaku Etis Auditor. Simposium Nasional Akuntansi, 9, 23–26.
Redaksi WE Online. (2020). Dampak Pandemi COVID-19 Terhadap Perekonomian Dunia | Infografis. Www.Wartaekonomi.Co.Id. www.wartaekonomi.co.id
Sari, D. M. M. Y., & Sudana, I. P. (2020). Managerial Accountability of Badan Usaha Milik Desa Wija Sari in Samsam Village: A Case Study Research. Jurnal Ilmiah Akuntansi Dan Bisnis, 15(2), 152. https://doi.org/10.24843/jiab.2020.v15.i02.p02
Shidiq, U., & Choiri, M. (2019). Metode Penelitian Kualitatif di Bidang Pendidikan. In Journal of Chemical Information and Modeling (1st ed., Vol. 53, Issue 9). CV. Nata karya. http://repository.iainponorogo.ac.id/484/1/METODE PENELITIAN KUALITATIF DI BIDANG PENDIDIKAN.pdf
Suandy, E. (2016). Perencanaan Pajak, Edisi 6. Salemba Empat.
Suardika. (2016). Desain Pembelajaran Dengan Pendekatan Siklus Belajar (learning Cycle). https://aritmaxx.wordpress.com/2016/10/17/desain-pembelajaran-dengan-pendekatan-siklus-belajar-learning-cycle/
Sugiyono. (2017). Metode Penelitian Kuantitatif, Kualitatif, dan R&D. Alfabeta.
Suyitno. (2018). Metode Penelitian Kualitatif: Konsep, Prinsip, dan Operasionalnya. In Akademia Pustaka.
Tan, L. M. (1999). Taxpayers’ preference for type of advice from tax practitioner: A preliminary examination. Journal of Economic Psychology, 20(4), 431–447. https://doi.org/10.1016/S0167-4870(99)00016-1
Vishnuputri, I. G. A. A. U., Sudana, I. P., Budiasih, I. G. A. N., & Ratnadi, N. made D. (2019). Makna Penyusunan Travelife Sustainability Report. Jurnal Akuntansi Multiparadigma (JAMAL), 10(1), 115–134.
Wirakusuma, M. G. (2019). Pengalaman Memoderasi Pengaruh Idealisme dan Komitmen pada Keputusan Etis Konsultan Pajak di Wilayah Provinsi Bali. Jurnal Ilmiah Akuntansi Dan Bisnis (JIAB), 14(1), 10–18. https://doi.org/10.24843/jiab.2019.v14.i01.p02
Arestanti, M. A., Herawati, N., & Rahmawati, E. (2016). Faktor-Faktor Internal Individual dalam Pembuatan Keputusan Etis: Studi pada Konsultan Pajak di Kota Surabaya. Jurnal Akuntansi Dan Investasi, 17(2), 104–117. https://doi.org/10.18196/jai.2016.0048.104-117
Auliyana, E. (2017). Studi Kasus Fenomenologi Atas Opini Audit WTP di Kalangan Pejabat Pemerintah Provinsi Jawa Timur. Jurnal Akuntansi Aktual, 4(1), 22–33. https://doi.org/10.17977/um004v4i12017p022
Badan Pusat Statistik. (2020). Pertumbuhan Ekonomi Indonesia Triwulan II-2020. Www.Bps.Go.Id, 17/02/Th. XXIV, 1–12. https://www.bps.go.id/pressrelease/2020/02/05/1755/ekonomi-indonesia-2019-tumbuh-5-02-persen.html
Badan Pusat Statistik. (2020). Pertumbuhan Ekonomi Indonesia Triwulan III-2020. Www.Bps.Go.Id, No. 15/02/(15), 1–12.
Badan Pusat Statistik. (2020). Statistik Pertumbuhan Ekonomi Indonesia Triwulan I-2020. Www.Bps.Go.Id, 17, 2. https://www.bps.go.id/pressrelease/2020/02/05/1755/ekonomi-indonesia-2019-tumbuh-5-02-persen.html
Badan Pusat Statistik. (2020). Statistik Pertumbuhan Ekonomi Indonesia Triwulan IV-2020. Www.Bps.Go.Id, 17, 2. https://www.bps.go.id/pressrelease/2020/02/05/1755/ekonomi-indonesia-2019-tumbuh-5-02-persen.html
Bertens, K. (2000). Pengantar Etika Bisnis. Kanisius.
Burrell, G., & Morgan, G. (1979). Sociological Paradigms and Organisational Analysis. The ANNALS of the American Academy of Political and Social Science, 1, 5–95. https://doi.org/https://doi.org/10.1177/003803858001400219
Chaezahranni, S. (2016). Penerapan Perencanaan Pajak (Tax Planning) atas Pemotongan Pajak Penghasilan Pasal 21 Pegawai Tetap PT RSA dalam Meminimalkan Pajak Penghasilan Badan. In Prosiding Seminar Nasional Cendekiawan (Vol. 0, Issue 0). https://www.trijurnal.lemlit.trisakti.ac.id/index.php/semnas/article/view/909
Creswell, J. W. (2013). Qualitative inquiry and research design: choosing among five approaches. Vicki Knight.
Dalughu, M. (2015). Analisis Perhitungan dan Pemotongan PPh Pasal 21 pada Karyawan PT. BPR Primaesa Sejahtera Manado. Jurnal Berkala Ilmiah Efisiensi, 15(3), 106–113.
Darori. (2017). Peran Auditor Internal Pemerintah dalam Pencegahan dan Pendeteksian Fraud (Sebuah Studi Fenomenologi). Jurnal Ilmiah Administrasi Publik, 3(2), 83–91. https://doi.org/10.21776/ub.jiap.2017.003.02.1
Dewantari, D. P. D., Budiasih, I., Sujana, I. K., & Wirajaya, I. G. A. (2020). Accounting and Happiness: Revealing The Meaning of Profit From The Perspective of Business Actors. Palarch’s Journal of Archaeology of Egypt/Egyptology (PJAEE), 17(9), 40–57.
Dewi, A. A. I. P., Sudarma, M., & Baridwan, Z. (2018). Dilema Etis Konsultan Pajak dalam Tax Planning: Studi Fenomenologi. Jurnal Ilmiah Administrasi Publik (JIAP), 4(2), 128–139. https://doi.org/10.21776/ub.jiap.2018.004.02.6
Dewi, A. A. I. P., Sudarma, M., & Baridwan, Z. (2019). Mengupas Bentuk Dilema Dari Sisi Konsultan Pajak. Jurnal Ilmiah Akuntansi Dan Bisnis, 14(1), 132–141. https://doi.org/10.24843/jiab.2019.v14.i01.p12
Dewi, D. P. N., Sudana, I. P., Dwirandra, A. A. N. B., & Wirajaya, I. G. A. (2020). Debt Refinancing Decision Making: a Phenomenological Study in a Not-for-Profit Organization. Russian Journal of Agricultural and Socio-Economic Sciences, 104(8), 3–14. https://doi.org/10.18551/rjoas.2020-08.01
Direktorat Jenderal Pajak. (2018). Laporan Tahunan 2017 Direktorat Jendral Pajak. Www.Pajak.Go.Id, 226. www.pajak.go.id
Direktorat Jenderal Pajak. (2018b). SE-15/pj/2018 tentang Kebijakan Pemeriksaan Direktorat Jendral Pajak. Www.Pajak.Go.Id, 79. http://www.ncbi.nlm.nih.gov/pubmed/7556065%0Ahttp://www.pubmedcentral.nih.gov/articlerender.fcgi?artid=PMC394507%0Ahttp://dx.doi.org/10.1016/j.humpath.2017.05.005%0Ahttps://doi.org/10.1007/s00401-018-1825-z%0Ahttp://www.ncbi.nlm.nih.gov/pubmed/27157931
Direktorat Jenderal Pajak. (2019). Laporan Tahunan 2018 Direktorat Jenderal Pajak. Www.Pajak.Go.Id, 1–250. https://www.pajak.go.id/sites/default/files/2019-11/Laporan Tahunan DJP 2018 - bahasa Indonesia.pdf
Direktorat Jenderal Pajak. (2020). Laporan Tahunan 2019 Direktorat Jendral Pajak. Www.Pajak.Go.Id, i–140. https://www.speakindonesia.org/peningkatan-kapasitas/
Dwirandra, A. A. N. B., & Astika, I. B. P. (2020). Impact of Environmental Uncertainty, Trust and Information Technology on User Behavior of Accounting Information Systems. Journal of Asian Finance, Economics and Business, 7(12), 1215–1224. https://doi.org/10.13106/JAFEB.2020.VOL7.NO12.1215
Egsaugm. (2021). Pariwisata Indonesia di Tengah Pandemi. Egsa.Geo.Ugm.Ac.Id, 1. https://egsa.geo.ugm.ac.id/2021/02/11/pariwisata-indonesia-di-tengah-pandemi/
Frecknall-Hughes, J., & Kirchler, E. (2015). Towards a General Theory of Tax Practice. Social and Legal Studies, 24(2), 289–312. https://doi.org/10.1177/0964663915571787
Hardiansyah A. (2013). Teori Pengetahuan Edmund Husserl. Jurnal Substantia, 14(2), 228–238.
Harnanto. (2013). Perencanaan Pajak, Edisi Pertama. BPFE.
Heryana, A. (2018). Informan dan Pemilihan Informan pada Penelitian Kualitatif. Universitas Esa Unggul, 25, 15.
Ikatan Akuntan Indonseia (IAI). (2015). Manajemen Perpajakan. Ikatan Akuntan Indonesia.
Ikatan Konsultan Pajak Indonesia. (2019). Kode Etik Profesi Ikatan Konsultan Pajak. www.ikpi.or.id
Indonesia, C. (2020). Corona Bikin Likuiditas Seret, Fitch Downgrade 32 Perusahaan. www.cnbcindonesia.com. https://www.cnbcindonesia.com/market/20200925100956-17-189375/corona-bikin-likuiditas-seret-fitch-downgrade-32-perusahaan
Kamayanti, A. (2016). Metodologi Penelitian Kualitatif Akuntansi: Pengantar Religiositas Keilmuan. Yayasan Rumah Peneleh.
Kuswarno, E. (2009). Meotde Penelitian Komunikasi Fenomenologi. Widya Padjadjaran.
Lektur.ID. (2020). 2 Arti Kata Menakar di Kamus Besar Bahasa Indonesia (KBBI). In Lektur.Id. https://lektur.id/arti-kompetensi/
Mangoting, Y., Sukoharsono, E. G., & Nurkholis. (2017). Menguak Dimensi Kecurangan Pajak. Jurnal Akuntansi Multiparadigma (JAMAL), 8(2), 227–429. https://doi.org/http://dx.doi.org/10.18202/jamal.2017.08.7054
Massie, J. . (2017). Pengaruh Etika Profesi, Religiusitas dan Kompetensi Terhadap Pegambilan Keputusan Etis Konsultan Pajak. Thesis. Universitas Kristen Maranatha, Bandung.
Moleong, L. J. (2017). Metodologi Penelitian Kualitatif (Edisi Revisi). PT.Remaja Rosdakarya.
Noviriani, E., Ludigdo, U., & Baridwan, Z. (2015). Studi Fenomenologi Atas Dilema Etis Auditor Internal Pemerintah. Ekuitas: Jurnal Ekonomi Dan Keuangan, 19(2), 217–240.
Pohan, C. A. (2016). Manajemen Perpajakan Strategi Perencanaan dan Bisnis Edisi Revisi. PT Gramedia Pustaka Utama.
Ponemon, L. A. (1992). Ethical reasoning and selection-socialization in accounting. Accounting, Organizations and Society, 17(3–4), 239–258. https://doi.org/10.1016/0361-3682(92)90023-L
Purnamasari, V. (2006). Sifat Machiavellian dan Pertimbangan Etis: Anteseden Independensi dan Perilaku Etis Auditor. Simposium Nasional Akuntansi, 9, 23–26.
Redaksi WE Online. (2020). Dampak Pandemi COVID-19 Terhadap Perekonomian Dunia | Infografis. Www.Wartaekonomi.Co.Id. www.wartaekonomi.co.id
Sari, D. M. M. Y., & Sudana, I. P. (2020). Managerial Accountability of Badan Usaha Milik Desa Wija Sari in Samsam Village: A Case Study Research. Jurnal Ilmiah Akuntansi Dan Bisnis, 15(2), 152. https://doi.org/10.24843/jiab.2020.v15.i02.p02
Shidiq, U., & Choiri, M. (2019). Metode Penelitian Kualitatif di Bidang Pendidikan. In Journal of Chemical Information and Modeling (1st ed., Vol. 53, Issue 9). CV. Nata karya. http://repository.iainponorogo.ac.id/484/1/METODE PENELITIAN KUALITATIF DI BIDANG PENDIDIKAN.pdf
Suandy, E. (2016). Perencanaan Pajak, Edisi 6. Salemba Empat.
Suardika. (2016). Desain Pembelajaran Dengan Pendekatan Siklus Belajar (learning Cycle). https://aritmaxx.wordpress.com/2016/10/17/desain-pembelajaran-dengan-pendekatan-siklus-belajar-learning-cycle/
Sugiyono. (2017). Metode Penelitian Kuantitatif, Kualitatif, dan R&D. Alfabeta.
Suyitno. (2018). Metode Penelitian Kualitatif: Konsep, Prinsip, dan Operasionalnya. In Akademia Pustaka.
Tan, L. M. (1999). Taxpayers’ preference for type of advice from tax practitioner: A preliminary examination. Journal of Economic Psychology, 20(4), 431–447. https://doi.org/10.1016/S0167-4870(99)00016-1
Vishnuputri, I. G. A. A. U., Sudana, I. P., Budiasih, I. G. A. N., & Ratnadi, N. made D. (2019). Makna Penyusunan Travelife Sustainability Report. Jurnal Akuntansi Multiparadigma (JAMAL), 10(1), 115–134.
Wirakusuma, M. G. (2019). Pengalaman Memoderasi Pengaruh Idealisme dan Komitmen pada Keputusan Etis Konsultan Pajak di Wilayah Provinsi Bali. Jurnal Ilmiah Akuntansi Dan Bisnis (JIAB), 14(1), 10–18. https://doi.org/10.24843/jiab.2019.v14.i01.p02
Published
2022-01-08
How to Cite
PRAMANA, I Kadek Adhi et al.
Insightfully Explore the Ethical Decision Making of Tax Consultants During COVID-19 Pandemic.
Jurnal Ilmiah Akuntansi dan Bisnis, [S.l.], v. 17, n. 1, p. 159-170, jan. 2022.
ISSN 2303-1018.
Available at: <https://ojs.unud.ac.id/index.php/jiab/article/view/78154>. Date accessed: 21 nov. 2024.
doi: https://doi.org/10.24843/JIAB.2022.v17.i01.p11.
Issue
Section
Articles
