文章基本信息

标题：Role of Experience as a Moderator of the Effect of Idealismand Commitment on Ethical Decision-Making by TaxConsultants in the Province of Bali
其他标题：Pengalaman Memoderasi Pengaruh Idealisme dan Komitmen padaKeputusan Etis Konsultan Pajak di Wilayah Provinsi Bali
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作者：Made Gede Wirakusuma ; Made Gede Wirakusuma
期刊名称：Jurnal Ilmiah Akuntansi dan Bisnis
印刷版ISSN：2303-1018
出版年度：2019
卷号：14
期号：1
页码：10-18
DOI：10.24843/JIAB.2019.v14.i01.p02
语种：English
出版社：Universitas Udayana
摘要：Tax consultants are indispensable as associates of the Direktorat JendralPajak to help in raising awareness about the importance of taxpayercompliance. This study aims to determine the influence of experience on therelationship between idealism and professional commitment to ethicaldecision-making by tax consultants. The questionnaires were sent to therespondents/sample (members of Ikatan Konsultan Pajak Indonesia [IKPI])of Bali Province. The sample was determined using the purposive samplingtechnique. Ninety questionnaires from 109 respondents working as taxconsultants in Bali Province were collected as a pilot research, with a useableresponse rate of 84.1%. The results of the moderated regression analysis(MRA) analysis demonstrate that experience reinforces the positive influenceof the relationship between idealism and ethical decisions of tax consultants,while it has no effect on the relationship between professional commitmentand ethical decision-making by tax consultants in Bali Province.
其他摘要：Konsultan pajak berperan penting sebagai mitra direktorat jenderal pajak meskisering mengalami dilema keputusan etis dalam menjalankan profesinya.Penelitian bertujuan untuk mengungkapkan faktor pengalaman yang bersifatkontinjen memengaruhi hubungan i
关键词：Ethical decision; idealism; professional commitment; experience
其他关键词：Keputusan etis; idealisme; komitmen profesional; pengalaman