Individual Factors on Ethical Decision Making by Tax Consultants in Bali
Cok Istri Ratna Sari Dewi (a*), Luh Putu Lusi Setyandarini Surya (b), Cokorda Krisna Yudha (c)

a) Faculty of economic and business, Warmadewa University
Jalan Terompong 24 Bali 80239, Indonesia
*coknanaa[at]gmail.com
b) Faculty of economic and business, Warmadewa University
Jalan Terompong 24 Bali 80239, Indonesia
c) Faculty of economic and business, Warmadewa University
Jalan Terompong 24 Bali 80239, Indonesia

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.

Keywords: Ethical decision making, idealism, professional commitment, religiosity, tax consultant

Topic: Menggali Potensi Lokasi Sebagai Keunggulan Daya Saing Masyarakat