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Strategically, the professional code of ethics serves as the foundation of accountability and a key tool for building and maintaining public trust in tax practitioners and accountants. The code of ethics serves as a guideline for maintaining integrity, objectivity, independence, and professional responsibility in every task amid the increasingly complex and competitive dynamics of the business world. The purpose of this study is to examine how the regular application of a professional code of ethics is essential to improving the quality of financial reporting and tax compliance, while preventing malpractice and conflicts of interest. Professional ethical principles and their implementation in the workplace are discussed through a conceptual approach. The results of the study show that compliance with the code of ethics can increase public trust and enhance the credibility of the profession. However, in order for the accounting and tax practitioner professions to remain relevant, professional, and trusted by the public, it is necessary to internalize ethical values to counterbalance economic pressures, client needs, and advances in digital technology.

Health care is a fundamental right of every citizen guaranteed by the constitution and various laws and regulations. However, in practice there are still cases of health care malpractice that often occur, either due to negligence, carelessness, lack of competence, or violation of professional standards. Such actions not only have an impact on the physical and psychological harm of patients, but also raise questions regarding the legal responsibility of the perpetrators, especially in the criminal realm. The problems in this study are how health care malpractice in the perspective of criminal law and how criminal liability for health care malpractice. This research uses normative juridical research method with statute approach and conceptual approach. The results showed that health care malpractice must be viewed as a criminal offence that can be subject to criminal liability in accordance with the provisions in the Criminal Code, Law Number 17 of 2023 concerning Health, and other regulations.

Health is a human right and one of the elements of human welfare that must be realized by the state, the 1945 Constitution of the Republic of Indonesia, Article 34 paragraph (3) emphasizes that the state is responsible for providing equitable and affordable health service facilities for the entire community. This study aims to determine and analyze the legal formulation of patient protection in medical practice, using the normative legal research method, namely through literature/legislation searches (statute approach) with types of data sources, secondary data supported by primary data. The descriptive research type is then analyzed and presented qualitatively. The high level of public awareness of the importance of health has made people increasingly aware and understand their rights as patients in order to obtain good health services from health workers and hospitals. The legal relationship between doctors and patients as regulated in Law No. 17 of 2023 concerning Health is a business agreement relationship (inspaning verbentenis), which gives rise to rights and obligations. The community/patients receiving medical practice services have the right to legal protection so that every mistake in carrying out the medical profession is a form of mistake/violation of the law that is worthy of being prosecuted/filed in court as a form of protection for patients, victims of medical malpractice.