Analysis of ethical decisions of tax consultants in Southern Sumatra Region
This study aims to determine the factors that influence the ethical decision-making of tax consultants in the Southern Sumatra Region. The population of this research is all tax consultants who are members of the Indonesian Tax Consultants Association (IKPI), which includes the provinces of Lampung...
| Main Authors: | , , , |
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| Format: | Article |
| Language: | English |
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Master Program in Economics, Graduate Program of Universitas Jambi
2022-08-01
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| Series: | Jurnal Perspektif Pembiayaan dan Pembangunan Daerah |
| Subjects: | |
| Online Access: | http://online-journal.unja.ac.id/JES/article/view/13123 |
| _version_ | 1797995386703446016 |
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| author | Wiwik Tiswiyanti Haryadi Haryadi Sri Rahayu Enggar Diah Puspa Arum |
| author_facet | Wiwik Tiswiyanti Haryadi Haryadi Sri Rahayu Enggar Diah Puspa Arum |
| author_sort | Wiwik Tiswiyanti |
| collection | DOAJ |
| description |
This study aims to determine the factors that influence the ethical decision-making of tax consultants in the Southern Sumatra Region. The population of this research is all tax consultants who are members of the Indonesian Tax Consultants Association (IKPI), which includes the provinces of Lampung, South Sumatra, Bangka Belitung, and Jambi. The total population is 139 tax consultants. The entire population was used as the research sample (with a return sample of 109 respondents). Data were analyzed using SEM-WarpPLS. The results of the analysis found that: (1) Machiavellian had a negative effect on ethical decisions (2) Machiavellian had a negative effect on ethics and social responsibility (3) Ethics and social responsibility had a positive effect on ethical decisions (4) Ethics and social responsibility can partially mediate the relationship between Machiavellian and ethical decisions
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| first_indexed | 2024-04-11T10:00:46Z |
| format | Article |
| id | doaj.art-97ef2db75ed149498c9e4b15544c2b69 |
| institution | Directory Open Access Journal |
| issn | 2338-4603 2355-8520 |
| language | English |
| last_indexed | 2024-04-11T10:00:46Z |
| publishDate | 2022-08-01 |
| publisher | Master Program in Economics, Graduate Program of Universitas Jambi |
| record_format | Article |
| series | Jurnal Perspektif Pembiayaan dan Pembangunan Daerah |
| spelling | doaj.art-97ef2db75ed149498c9e4b15544c2b692022-12-22T04:30:26ZengMaster Program in Economics, Graduate Program of Universitas JambiJurnal Perspektif Pembiayaan dan Pembangunan Daerah2338-46032355-85202022-08-0110310.22437/ppd.v10i3.13123Analysis of ethical decisions of tax consultants in Southern Sumatra RegionWiwik Tiswiyanti0Haryadi Haryadi1Sri Rahayu2Enggar Diah Puspa Arum3Department Accounting, Faculty of Economics and Business, Universitas Jambi, IndonesiaDepartment of Economics, Faculty of Economics and Business, Universitas Jambi, IndonesiaDepartment Accounting, Faculty of Economics and Business, Universitas Jambi, IndonesiaDepartment Accounting, Faculty of Economics and Business, Universitas Jambi, Indonesia This study aims to determine the factors that influence the ethical decision-making of tax consultants in the Southern Sumatra Region. The population of this research is all tax consultants who are members of the Indonesian Tax Consultants Association (IKPI), which includes the provinces of Lampung, South Sumatra, Bangka Belitung, and Jambi. The total population is 139 tax consultants. The entire population was used as the research sample (with a return sample of 109 respondents). Data were analyzed using SEM-WarpPLS. The results of the analysis found that: (1) Machiavellian had a negative effect on ethical decisions (2) Machiavellian had a negative effect on ethics and social responsibility (3) Ethics and social responsibility had a positive effect on ethical decisions (4) Ethics and social responsibility can partially mediate the relationship between Machiavellian and ethical decisions http://online-journal.unja.ac.id/JES/article/view/13123Ethics and social responsibilityEthical decisionsMachiavellianTax consultants |
| spellingShingle | Wiwik Tiswiyanti Haryadi Haryadi Sri Rahayu Enggar Diah Puspa Arum Analysis of ethical decisions of tax consultants in Southern Sumatra Region Jurnal Perspektif Pembiayaan dan Pembangunan Daerah Ethics and social responsibility Ethical decisions Machiavellian Tax consultants |
| title | Analysis of ethical decisions of tax consultants in Southern Sumatra Region |
| title_full | Analysis of ethical decisions of tax consultants in Southern Sumatra Region |
| title_fullStr | Analysis of ethical decisions of tax consultants in Southern Sumatra Region |
| title_full_unstemmed | Analysis of ethical decisions of tax consultants in Southern Sumatra Region |
| title_short | Analysis of ethical decisions of tax consultants in Southern Sumatra Region |
| title_sort | analysis of ethical decisions of tax consultants in southern sumatra region |
| topic | Ethics and social responsibility Ethical decisions Machiavellian Tax consultants |
| url | http://online-journal.unja.ac.id/JES/article/view/13123 |
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