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.