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Analysis of ethical decisions of tax consultants in Southern Sumatra Region

Jurnal Perspektif Pembiayaan dan Pembangunan Daerah · Vol. 10 No. 3 (2022) · hlm. 147–164

DOI
10.22437/ppd.v10i3.13123
ISSN
2355-8520, 2338-4603
Terbit
2022-08-31
Penerbit
Program Magister Ilmu Ekonomi Pascasarjana Universitas Jambi
Bahasa
en
Lisensi
creativecommons.org/licenses/by/4.0

Abstrak

This study aims to determine the factors that influence the ethical decision-making of tax consultants in the Southern Sumatra Region. The population of this research is all tax consultants who are members of the Indonesian Tax Consultants Association (IKPI), which includes the provinces of Lampung, South Sumatra, Bangka Belitung, and Jambi. The total population is 139 tax consultants. The entire population was used as the research sample (with a return sample of 109 respondents). Data were analyzed using SEM-WarpPLS. The results of the analysis found that: (1) Machiavellian had a negative effect on ethical decisions (2) Machiavellian had a negative effect on ethics and social responsibility (3) Ethics and social responsibility had a positive effect on ethical decisions (4) Ethics and social responsibility can partially mediate the relationship between Machiavellian and ethical decisions

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  • Universitas Jambi
  • State University of Semarang
  • Universitas Islam Negeri Imam Bonjol Padang
  • BOKU University
  • Universitas Batanghari
  • University of Brawijaya
  • Lampung University
  • Afiliasi tidak diketahui
  • Organisasi berbeda
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Rekan penulisOrganisasiArtikel bersama
Tri Imam MunandarUniversitas Jambi3
Yudi YudiUniversitas Jambi3
Netty HerawatyUniversitas Jambi3
Amril AmrilUniversitas Jambi2
Rahayu RahayuUniversitas Jambi2
Etik UmiyatiUniversitas Jambi2
Dheny WahyudiUniversitas Jambi2
Dessy RakhmawatiUniversitas Jambi2
Rahma NurjanahUniversitas Jambi2
Sri RahayuUniversity of Brawijaya2
Rita FriyaniUniversitas Jambi2
Amri AmirUniversitas Islam Negeri Imam Bonjol Padang1
Fredy OlimsarUniversitas Jambi1
Afrizal AfrizalUniversitas Jambi1
Hendrix Noviyanto FirmansyahState University of Semarang1
Dony Hidayat Al-JananState University of Semarang1
Febrian Arif BudimanState University of Semarang1
Trida Ridho FarizState University of Semarang1
Fathia LutfianandaBOKU University1
Habil SultanState University of Semarang1
Alfia RahmalidyaState University of Semarang1
Adia Wafa ShopuraState University of Semarang1
Muhammad Roihan AkmalState University of Semarang1
Mijil SetyasihState University of Semarang1
Ratih RositaUniversitas Jambi1
Eva RianiUniversitas Jambi1
Zulgani ZulganiUniversitas Jambi1
Dito WijayaUniversitas Jambi1
Eka Marisca HarliyaniAfiliasi tidak diketahui1
Freddie LasmaraUniversitas Jambi1
Syamsurijal TanUniversitas Jambi1
Syaparuddin SyaparuddinUniversitas Jambi1
Marina ZahariUniversitas Batanghari1
Zulfanetti ZulfanettiUniversitas Jambi1
Amri AmirUniversitas Jambi1
Sony Tian DhoraLampung University1

Afiliasi berasal dari OpenAlex; metadata OAI-PMH jurnal tidak memuatnya. Penulis tanpa ID OpenAlex dicocokkan berdasarkan nama, sehingga dua orang bisa tergabung atau satu orang bisa terpisah.

Sumber metadata: OAI-PMH (metadata jurnal) https://online-journal.unja.ac.id/index.php/JES/oai, pertama di-harvest 6 Nov 2026, terakhir terlihat 8 Nov 2026.
Metadata asli (oai_dc) 
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	<dc:title xml:lang="en">Analysis of ethical decisions of tax consultants in Southern Sumatra Region</dc:title>
	<dc:creator xml:lang="en">Tiswiyanti, Wiwik</dc:creator>
	<dc:creator xml:lang="en">Haryadi, Haryadi</dc:creator>
	<dc:creator xml:lang="en">Rahayu, Sri </dc:creator>
	<dc:creator xml:lang="en">Diah Puspa Arum, Enggar </dc:creator>
	<dc:subject xml:lang="en">Ethics and social responsibility</dc:subject>
	<dc:subject xml:lang="en">Ethical decisions</dc:subject>
	<dc:subject xml:lang="en">Machiavellian</dc:subject>
	<dc:subject xml:lang="en">Tax consultants </dc:subject>
	<dc:description xml:lang="en">This study aims to determine the factors that influence the ethical decision-making of tax consultants in the Southern Sumatra Region. The population of this research is all tax consultants who are members of the Indonesian Tax Consultants Association (IKPI), which includes the provinces of Lampung, South Sumatra, Bangka Belitung, and Jambi. The total population is 139 tax consultants. The entire population was used as the research sample (with a return sample of 109 respondents). Data were analyzed using SEM-WarpPLS. The results of the analysis found that: (1) Machiavellian had a negative effect on ethical decisions (2) Machiavellian had a negative effect on ethics and social responsibility (3) Ethics and social responsibility had a positive effect on ethical decisions (4) Ethics and social responsibility can partially mediate the relationship between Machiavellian and ethical decisions</dc:description>
	<dc:publisher xml:lang="en">Program Magister Ilmu Ekonomi  Pascasarjana Universitas Jambi</dc:publisher>
	<dc:date>2022-08-31</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:type xml:lang="en">Peer-reviewed Article</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://online-journal.unja.ac.id/JES/article/view/13123</dc:identifier>
	<dc:identifier>10.22437/ppd.v10i3.13123</dc:identifier>
	<dc:source xml:lang="en">Jurnal Perspektif Pembiayaan dan Pembangunan Daerah; Vol. 10 No. 3 (2022): Jurnal Perspektif Pembiayaan dan Pembangunan Daerah; 147 - 164</dc:source>
	<dc:source>2355-8520</dc:source>
	<dc:source>2338-4603</dc:source>
	<dc:language>en</dc:language>
	<dc:relation>https://online-journal.unja.ac.id/JES/article/view/13123/14180</dc:relation>
	<dc:rights xml:lang="en">Copyright (c) 2022 Wiwik Tiswiyanti, Haryadi Haryadi, Sri  Rahayu, Enggar  Diah Puspa Arum</dc:rights>
	<dc:rights xml:lang="en">https://creativecommons.org/licenses/by/4.0</dc:rights>
</oai_dc:dc>