Tax Consultants Ethical Decision-Making Factors in Conducting Tax Planning

Abstract

This study aims to determine the factors that effect the ethical decision making of tax consultants. The population in this study were members of tax consultants who were registered with the Indonesian Tax Consultants Association (IKPI) for the Bali Region, totaling 299 people. The sampling technique used was purposive sampling technique with a total sample of 178 people. Research data was collected by distributing questionnaires and processed using the Partial Least Square (PLS) technique. The results of the analysis show that Machiavellian traits do not affect ethical decisions of tax consultants, risk preference has a negative effect on ethical decisions of tax consultants, current information has a positive effect on ethical decisions of tax consultants, and work experience has a positive effect on ethical decisions of tax consultants. Then Tri Kaya Parisudha was unable to weaken the effect of Machiavellian nature and risk preference on the ethical decisions of tax consultants. Meanwhile, Tri Kaya Parisudha was able to strengthen the effect of current information and work experience on the ethical decisions of tax consultants.

Keywords: Machiavellian, risk preference, current information, work experience, Tri Kaya Parisudha, ethical decisions

DOI: 10.7176/RJFA/14-16-04

Publication date:August 31^st 2023