文章基本信息

标题：Analysis of ethical decisions of tax consultants in Southern Sumatra Region
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作者：Wiwik Tiswiyanti ; Haryadi Haryadi ; Sri Rahayu 等
期刊名称：Jurnal Perspektif Pembiayaan dan Pembangunan Daerah
印刷版ISSN：2338-4603
电子版ISSN：2335-8520
出版年度：2022
卷号：10
期号：3
DOI：10.22437/ppd.v10i3.13123
语种：English
出版社：Program Magister Ilmu Ekonomi Fakultas Ekonomi dan Bisnis Universitas Jambi
摘要：This study aims to determine the factors that influence the ethical decision-making of tax consultants in the Southern Sumatra Region. The population of this research is all tax consultants who are members of the Indonesian Tax Consultants Association (IKPI), which includes the provinces of Lampung, South Sumatra, Bangka Belitung, and Jambi. The total population is 139 tax consultants. The entire population was used as the research sample (with a return sample of 109 respondents). Data were analyzed using SEM-WarpPLS. The results of the analysis found that: (1) Machiavellian had a negative effect on ethical decisions (2) Machiavellian had a negative effect on ethics and social responsibility (3) Ethics and social responsibility had a positive effect on ethical decisions (4) Ethics and social responsibility can partially mediate the relationship between Machiavellian and ethical decisions