Research Article
Individual Factors on Ethical Decision Making by Tax Consultants in Bali
@INPROCEEDINGS{10.4108/eai.21-12-2020.2305830, author={Cok Istri Ratna Sari Dewi and Luh Putu Lusi Setyandarini Surya and Cokorda Krisna Yudha}, title={Individual Factors on Ethical Decision Making by Tax Consultants in Bali}, proceedings={Proceedings of the 3rd Warmadewa Research and Development Seminar, WARDS 2020, 21 December 2020, Denpasar-Bali, Indonesia}, publisher={EAI}, proceedings_a={WARDS}, year={2021}, month={4}, keywords={ethical decision making; idealism; professional commitment; religiosity; tax consultant}, doi={10.4108/eai.21-12-2020.2305830} }- Cok Istri Ratna Sari Dewi
Luh Putu Lusi Setyandarini Surya
Cokorda Krisna Yudha
Year: 2021
Individual Factors on Ethical Decision Making by Tax Consultants in Bali
WARDS
EAI
DOI: 10.4108/eai.21-12-2020.2305830
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.
