CD Tesis

Analisis Sifat Machiavellian, Persepsi Etika Dan Tanggung Jawab Sosial, Dan Preferensi Resiko Terhadap Pengambilan Keputusan Etis Konsultan Pajak : Profesionalisme Sebagai Pemoderasi

---

A Tax Consultant is a person who provides tax consulting services to taxpayers in the framework of carrying out their tax matters and obligations, so that they are in accordance with tax laws and regulations. This study describes research on Tax Consultant Ethical Decision Making. The factors that can influence the ethical decision making of tax consultants are the influence of Machiavellian traits, perceptions of ethics and social responsibility, and risk preferences with professionalism as moderator. The purpose of this study was to examine and analyze: the influence of Machiavellian traits, perceptions of ethics and social responsibility, and risk preferences on ethical decision making of tax consultants with professionalism as moderator. This study uses a theory that can support the theory of cognitive moral development.
The population in this study are tax consultants who are registered in the regional branch of SUMBAGTENG. The type of data used in this research is quantitative data with primary data sources. The sampling technique in this study was carried out using the saturated sampling method, where the entire population was used as a sample. In this study using questionnaires in the form of offline and online with google forms. The method of data analysis in this study is to use Structural Equation Modeling-Partial Least Square (SEM-PLS). Hypothesis testing is carried out in two stages, namely testing the outer model and the inner model.
The results of the study show that: 1) Machiavellian character influences the ethical decision making of tax consultants; 2) Perceptions of Ethics and Social Responsibility influence the ethical decision making of tax consultants; 3) Risk preference influences the ethical decision making of tax consultants; 4) Machiavellian character influences the ethical decision making of tax consultants which is moderated by professionalism; 5) Perceptions of Ethics and Social Responsibility influence the ethical decision-making of tax consultants which is moderated by professionalism; 6) Risk preference influences the ethical decision making of tax consultants which is moderated by professionalism.
From the research conducted, it was found that there were several limitations, so the researchers suggested further researching other tax consultant associations and using a larger number of samples. While the implications of this study are as material for consideration for improving the quality and quality of tax consultants. And for the government, especially the Directorate General of Taxes, to continue to improve the policies implemented.
Key Words : Ethical Decisions, Ethics And Social Responsibility, Machiavellian,
Risk Preference, Professionalism

---

Ketersediaan

Informasi Detail

Judul Seri

-

No. Panggil

2010247515

Penerbit

Pekanbaru : Universitas Riau – Pascasarjana – Tesis Akuntansi., 2023

Deskripsi Fisik

-

Bahasa

Indonesia

ISBN/ISSN

-

Klasifikasi

2010247515

Tipe Isi

-

Tipe Media

-

Tipe Pembawa

-

Edisi

-

Subjek

Akuntansi

Info Detail Spesifik

-

Pernyataan Tanggungjawab

FATAH

Versi lain/terkait

Lampiran Berkas

Komentar

---

Anda harus masuk sebelum memberikan komentar