THE EFFECT OF THE PERCEIVED ROLE OF ETHICS AND SOCIAL RESPONSIBILITY, MACHIAVELLIANISM, AND ETHICAL CONSIDERATIONS TAX CONSULTANTS ON ETHICAL DECISION MAKING

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dc.contributor.authorSari, Diana
dc.contributor.authorNovitry, Egidia
dc.contributor.authorSugiharto, Toni
dc.contributor.authorSaudi, Mohd Haizam
dc.date.accessioned2022-12-22T06:33:09Z
dc.date.available2022-12-22T06:33:09Z
dc.date.issued2020
dc.description.abstractThe behavior (practice) of a tax consultant is influenced by many factors in carrying out his profession. The factors can be individual or situational factors. Individual factors such as the perceived role of ethics and social responsibility, Machiavellianism and ethical considerations are factors that need to be considered by tax consultants as a profession that provides services to the community so that professional ethics education is needed for tax consultants in order to determine the correct actions. Appropriate when faced with a problem. Ethical decisions are considered important in the tax cycle because they will later affect the size of state revenues from the taxation sector. This study attempts to examine several individual and situational factors that are thought to influence the tax consultant's ethical decision making. The perceived role of ethics and social responsibility, Machiavellianism and ethical considerations are the variables used in this study. The results showed that 67.9% of ethical decision making was influenced by the variables in this study, while the rest was the influence of other variables not examined in this study. It is also known that Machiavellianism of the variable provides the most dominant contribution to ethical decision making in tax consultants registered with the Bandung Branch of the Indonesian Tax Consultants Association.en_US
dc.identifier.issn0038-111X
dc.identifier.urihttp://repository.widyatama.ac.id/xmlui/handle/123456789/15455
dc.language.isoenen_US
dc.publisherSolid State Technology Volume: 63 Issue: 4en_US
dc.subjectPerceived Role of Ethics and Social Responsibilityen_US
dc.subjectMachiavellianismen_US
dc.subjectEthical Considerationsen_US
dc.subjectTax Consultanten_US
dc.subjectDecision Makingen_US
dc.titleTHE EFFECT OF THE PERCEIVED ROLE OF ETHICS AND SOCIAL RESPONSIBILITY, MACHIAVELLIANISM, AND ETHICAL CONSIDERATIONS TAX CONSULTANTS ON ETHICAL DECISION MAKINGen_US
dc.typeArticleen_US
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