Faktor-Faktor Internal Individual dalam Pembuatan Keputusan Etis: Studi pada Konsultan Pajak di Kota Surabaya
Abstract: This study aims to
examine the influence of individual factors (perception of the importance of
ethical and social responsibility; machiavellianism; ethical reasoning) toward
ethical decision making of tax consultants. This study used 50 tax consultants as
the study samples in Tax Consultant Office in Surabaya. The method of data
analysis using regression analysis. This study reveals perception of the
importance of ethical and social responsibility have positive influence toward
ethical decision making by tax consultant, machiavellianism have negative
influence toward ethical decision making by tax consultant and ethical
reasoning have positive imfluence toward ethical decision making. The
implication of this study is a person who has a high perception of the
importance of ethical and responsibility supporting that person to conduct
ethical decision making. The General Director of Taxation or the official which
is delegated in issuing tax practical license needed to conduct a
machiavellianism trait test from tax consultant itself. Besides, it also takes
to be ensured that the tax consultant who have had the licence is an individual
who has a high moral maturity (post conventional stage), so that the
possibilities will be less to approve the non-ethical act and more independent
in decision making which is related to ethical dilemma.
Keywords: Perception; Ethics;
Social Responsibility; Machiavellianism; Ethical Reasoning; Ethical Decision
Making
Penulis: Martana Arrazaqu
Arestanti, Nurul Herawati, Emi Rahmawati
Kode Jurnal: jpakuntansidd160714
