Decision Making: Perspective of Tax Consultant Ethics

Ethics is the foundation for decision-making by practitioners is no exception for tax consultants. This research was conducted to find out how ethics influences tax advisors in decision making. This research is an explanatory, quantitatively approached study. Questionnaire is a tool to data collection. Sample 50 tax consultants that have affiliated with the Indonesian Tax Consultants Association's Bandung area. The method of data analysis used in this analysis is multiple regression analysis. The results of this study indicate that ethics consists of perception and social responsibility, engineering nature, ethical considerations and locus of control simultaneously have a significant impact on decision-making. But in part it shows that the perception and social responsibility results, Machiavellian nature, ethical considerations in decision-making have a positive but not significant effect. Then the locus of control shows a negative and not significant effect on decision-making. The coefficient for determining these ethical factors in simultaneous analysis with the tax consultant's ethical decision-making has significance by only 7.3%.