Individual Factors on Ethical Decision Making by Tax Consultants in Bali

Sari Dewi, Cok Istri Ratna and Surya, Luh Putu Lusi Setyandarini and Yudha, Cokorda Krisna (2021) Individual Factors on Ethical Decision Making by Tax Consultants in Bali. In: WARDS 2020, 21 December 2020, Denpasar-Bali, Indonesia.

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Abstract

This study aims to determine the effect of idealism, professional commitment, and religiosity on tax consultant ethical decision-making. Tax consultants are often faced with ethical dilemmas that are influenced by individual factors, where they have to make a decision that is against the tax law and to comply clients' demands to maintain the sustainability of their business. This causes the tax consultant to consider an ethical decision to end the dilemmas. This study used 143 tax consultants who are certified and registered at Ikatan Konsultan Pajak Indonesia (IKPI) in Bali Branch as the research sample. The sample was determined using simple random sampling method. The data were analyzed using multiple linear regression analysis. The results showed that idealism, professional commitment, and religiosity has positive impact on ethical decision making by tax consultants in Bali.

Item Type: Conference or Workshop Item (Paper)
Uncontrolled Keywords: ethical decision making; idealism; professional commitment; religiosity; tax consultant
Subjects: H Social Sciences > H Social Sciences (General)
Depositing User: EAI Editor IV
Date Deposited: 21 May 2021 06:32
Last Modified: 21 May 2021 06:32
URI: https://eprints.eudl.eu/id/eprint/3606

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