The Effect of the Perceived Role of Ethics and Social Responsibility, Machiavellianism, and Ethical Considerations Tax Consultants on Ethical Decision Making

Abstract

The behavior (practice) of a tax consultant is influenced by many factors in carrying out his
profession. The factors can be individual or situational factors. Individual factors such as the perceived role
of ethics and social responsibility, Machiavellianism and ethical considerations are factors that need to be
considered by tax consultants as a profession that provides services to the community so that professional
ethics education is needed for tax consultants in order to determine the correct actions. Appropriate when
faced with a problem. Ethical decisions are considered important in the tax cycle because they will later affect
the size of state revenues from the taxation sector. This study attempts to examine several individual and
situational factors that are thought to influence the tax consultant's ethical decision making. The perceived
role of ethics and social responsibility, Machiavellianism and ethical considerations are the variables used in
this study. The results showed that 67.9% of ethical decision making was influenced by the variables in this
study, while the rest was the influence of other variables not examined in this study. It is also known that
Machiavellianism of the variable provides the most dominant contribution to ethical decision making in tax
consultants registered with the Bandung Branch of the Indonesian Tax Consultants Association.