ABSTRACT

This research aims to (1) reconstruct a defined situation faced by Public Accountant ("PA")’s related to professional responsibility and role issues in conducting an audit of clients engaged in Indonesia Tax Amnesty Program; (2) reconstruct the AP’s response in auditing practices and accounting treatment related to responsibility and role issues of clients engaged in Tax Amnesty Program and initial implementation of PSAK 70; (3) evaluate audit standards and government regulations governing AP’s responsibilities and role in conducting an audit of clients engaged in Indonesia Tax Amnesty Program. This research was conducted with the qualitative approach through the symbolic interactionism paradigm. The data were obtained by research observation, documentation and semi-structured interview and analyzed by Milles and Huberman interactive model. This study found (1) AP deal with multiple-stakeholder situations when conduct the audit on clients engaged in Indonesia Tax Amnesty Program, so this situation indicates the need for clarification of AP’s roles; (2) Informant’s response to mitigate the gap audit expectation results related to the tax amnesty transaction for users of the financial statements through full disclosure; and (3) there is no standard and regulations provide certainty of legal guarantees to legitimate practice AP  in conducting an audit to  the tax amnesty transaction despite law No. 11 year 2016 forbid AP to divulge, disseminate and publicize the data and information.