FAKTOR DALAM PENGAMBILAN KEPUTUSAN ETIS OLEH KONSULTAN PAJAK: INDIVIDUAL DAN SITUASIONAL
DOI:
https://doi.org/10.38043/jiab.v3i1.2096Abstract
Factors in Ethical Decision Making By Tax Consultants: Individual and Situational. The purpose of this research is to find the effect of professional ethics, machiavellianism, and risk preferences on ethical decision making by tax consultants. The independent variable in this study is the Perception of Professional Ethics, Machiavellianism and Risk Preference, while Ethical Decision Making is the dependent variable. The research used a quantitative approach with data collection methods through questionnaires. The sample used was 100 tax consultants registered at the IKPI Bali Branch. Data analysis using multiple linear regression. The results showed that the Perception of Professional Ethics, Machiavellianism, and Risk Preference together had a significant effect on Ethical Decision Making. The Perception of Professional Ethics partially has a positive and significant effect on Ethical Decision Making. Machiavellianism partially has a negative and significant effect on Ethical Decision Making. While the Risk Preference partially has a negative and significant effect on Ethical Decision Making. The results of testing the coefficient of determination indicate that the Perception of Professional Ethics, Machiavellianism, and Risk Preference together have an effect of 73.9% on Ethical Decision Making by Tax Consultants
Keywords: Perception of Professional Ethics, Machiavellianism, Risk Preference, Ethical Decision Making, Tax Consultants
Downloads
References
Adriana, P. 2013. Faktor Individu dan Faktor Situasional: Determinan Pembuatan Keputusan Etis Konsultan Pajak. El Muhasaba Jurnal Akuntansi, 4(2), 1–24.
Ajzen, icek. 1991. The Theory Of Planned Behavior. Organizational Behavior and Human Decision Processes
Ajzen, icek. 2005. Attitudes, Personality, and Behavior.
Arrazaqu Arestanti, M., Herawati, N., & Rahmawati, E. 2016. Faktor-Faktor Internal Individual dalam Pembuatan Keputusan Etis: Studi pada Konsultan Pajak di Kota Surabaya. Jurnal Akuntansi Dan Investasi, 17(2), 104–117. https://doi.org/10.18196/jai.2016.0048.104-117
Banitha, A. 2011. REASONING OF TAX CONSULTANTS ON ETHICAL DECISION. Universitas Mercu Buana.
Barnett, T., & Valentine. 2004. Issue Contingencies and Marketers’ Recognition of Ethical Issues, Ethical Judgments and Behavioral Intentions. Journal of Business Research 57.
Bass, K. E. 1991. Proposed Relationships of Selected Factors to Ethical Judgments and Ethical Behavioral Intentions. University Microfilms International.
Ghozali, I. 2013. Aplikasi Analisis Multivariate Dengan Program SPSS (Ketujuh). Semarang: Badan Penerbit Universitas Diponegoro.
Hardiman, F. B. 2011. Pemikiran-Pemikiran yang membentuk Dunia Modern.
IKPI. 2009. AD ART Kode Etik IKPI. Diakses dari www.ikpi.or.id pada tanggal 20 September 2018.
IKPI. 2010. Standar Profesi Konsultan Pajak. Diakses dari www.ikpi.or.id pada tanggal 20 September 2018.
Inside, T. 2013. Per[soal]an Konsultan Pajak. Media Tren Perpajakan Edisi 17 September-Oktober 2013 Jakarta: Danny Darussalam Tax Center.
Jiwo, P. 2011. Analisis Faktor-Faktor Individual Dalam Pengambilan Keputusan Etis Oleh Konsultan Pajak. Organizations Dan Society, 17(3–4), 239–258
Jones, T. M. 1991. Ethical Decision Making by Individual in Organizations: An Issue-Contin-gent Model. Academy of Management Review, 16 (2).
Killian, S., & Doyle, E. 2004. TAX AGGRESSION AMONG TAX PROFESSIONALS : THE CASE OF SOUTH AFRICA. Journal of Accounting, Ethics & Public Policy, 4.
Krismanto, F. I. J. 2014. Pengaruh Persepsi Pen-tingnya Etika dan Tanggung Jawab Sosial, Sifat Machiavellian, dan Pertimbangan Etis Kon-sultan Pajak terhadap Pengambilan Keputusan Etis (Survey pada Konsultan Pajak dan Staff Pajak di Beberapa Kantor Konsultan Pajak Bandung). Skripsi, Universitas Widyatama.
Kusuma, T. H., Utami, H. N., & Ruhana, I. 2016. Pengaruh Persepsi Peran Etika dan Tanggung Jawab Sosial, Sifat Machiavellian, dan Preferensi Risiko Terhadap Pengambilan Keputusan Etis. Jurnal Perpajakan (JEJAK), 10(1), 1–10.
Lubis, S. K. 1994. Etika Profesi Hukum. Jakarta: Sinar Grafika.
Ludigdo, U. 2007. Paradoks Etika Akuntan. Yogyakarta: Pustaka Belajar.
Massie, J. M. 2017. Pengaruh etika profesi, religiusitas, dan kompetensi terhadap pengambilan keputusan etis konsultan pajak.
Novius, A., & Sabeni, A. 2008. PERBEDAAN PERSEPSI INTENSITAS MORAL MAHASISWA AKUNTANSI DALAM PROSES PEMBUATAN KEPUTUSAN MORAL. Simposium Nasional Akuntansi, 11.
Nurdira. G. F, Purnamasari. P, U. H. 2015. Pengaruh Etika Profesi, Komitmen Organisasi, dan Independensi Terhadap Kinerja Auditor (Survey Pada Kantor Akuntan Publik di Bandung). Prosiding Penelitian SPeSIA Akuntansi Universitas Islam Bandung.
Priyatno, D. 2013. Analisis Korelasi, Regresi, dan Multivariate dengan SPSS. Yogyakarta: Mediakom.
Purnamasari, V., & Chrismastuti, A. 2006. Dampak reinforcement contingency terhadap hubungan sifat machiavellian dan perkembangan moral. Simposium Nasional Akuntansi.
Putri, K. M. ., & Suputra, I. D. G. D. 2013. Pengaruh Independensi, Profesionalisme, dan Etika Profesi Terhadap Kinerja Auditor Pada Kantor Akuntan Publik di Bali. E-Jurnal Akuntansi, 4.1, 39–53.
Salusu. 2013. Pengambilan Keputusan Stratejik. Jakarta: Grasindo.
Shafer, William and Simmons, R. 2008. Social Responsibility, Machiavellianism, and Tax Avoidance: A Study of Hong Kong Tax Professionals. Accounting, Auditing & Accountability Journal, 21.
Siyoto, S., & Sodik, A. 2015. Dasar Metodologi Penelitian. Yogyakarta: Literasi Media Publishing.
Sugiyono. 2009. Metode Penelitian Pendidikan Pendekatan Kuantitatif, kualitatif, dan R&D. Bandung: Alfabeta.
Sugiyono. 2010. Metode Penelitian Pendidikan Pendekatan Kuantitatif, kualitatif, dan R&D. Bandung: Alfabeta.
Sugiyono. 2011. Metode Penelitian Pendidikan Pendekatan Kuantitatif, kualitatif, dan R&D. Bandung: Alfabeta.
Sugiyono. 2012. Metode Penelitian Kuantitatif Kualitatif dan R&D. Bandung: Alfabeta.
Syamsi, I. 2000. Pengambilan Keputusan dan Sistem Informasi. Jakarta: Bumi Aksara.
Yusuf, A. M. 2014. Metodologi Penelitian Kuantitatif, Kualitatif & Penelitan. Jakarta: Prenadamedia Group.
