PENGARUH IDEALISME, PENGALAMAN, DAN KOMITMEN PROFESIONAL PADA PEMBUATAN KEPUTUSAN ETIS KONSULTAN PAJAK TERDAFTAR DI WILAYAH BALI-NUSA TENGGARA

Made Dwi Harmana · Made Gede Wirakusuma · Dewa Gede Wirama

11 citations0/0 files storedE-Jurnal Ekonomi dan Bisnis Universitas Udayana

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Ethics in Business and Education Taxation and Compliance Studies Accounting and Financial Management

Abstract

This study aims to determine the influence of idealism, experienceiand professional commitment to ethical decision-making of registered tax consultant in the territory of Bali-Nusa Tenggara. This study uses primary data that based on respondent’s answers on questionnaires that were distributed to 114 Registered Tax Consultant in the Territory of Bali-Nusa Tenggara. Sampling technique used is purposive sampling. The population uses all member of IKPI (Association of Tax Consultants Indonesia) Bali-Nusa Tenggara region as many as 114 people and based on criteria, specified number of samples are 90 people. The analysis shows that the idealism, experience, and professional commitment have positive impact to ethical decision making of registered tax consultant.

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References

1979The measurement of organizational commitment 1991Ethical Decision Making by Individuals in Organizations: An Issue-Contingent Model 1986A General Theory of Marketing Ethics 2006Asas-Asas Penelitian Behavioral 2001The impact of commitment and moral reasoning on auditors' responses to social influence pressure 2000Pengantar Etika Bisnis 1988Ethical problems in public accounting: The view from the top 2004Factors related to the organizational and professional commitment of internal auditors

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2021PENGARUH KOMITMEN PROFESIONAL, PENGALAMAN KERJA, DAN SANKSI PERPAJAKAN PADA PENGAMBILAN KEPUTUSAN ETIS KONSULTAN PAJAK DI PROVINSI BALI 2020belief on the law of karma moderates the effect of idealism and professional commitment on the ethical decisions of tax consultants

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