Proceedings of the 3rd Warmadewa Research and Development Seminar, WARDS 2020, 21 December 2020, Denpasar-Bali, Indonesia

Research Article

Individual Factors on Ethical Decision Making by Tax Consultants in Bali

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  • @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
Cok Istri Ratna Sari Dewi1,*, Luh Putu Lusi Setyandarini Surya1, Cokorda Krisna Yudha1
  • 1: Universitas Warmadewa, Denpasar-Bali, Indonesia
*Contact email: coknanaa@gmail.com

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.