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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Solid State Technology Volume: 63 Issue: 4
The 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.
Perceived Role of Ethics and Social Responsibility, Machiavellianism, Ethical Considerations, Tax Consultant, Decision Making