The influence of love of money, locus of control and self-efficacy on the ethical decisions of tax consultants at the Surabaya branch of the Indonesian tax consultants association
Keywords:
Love of money, Locus of control, Self efficacy, tax consultant's ethical decisionAbstract
The purpose of this study was to determine the effect of love of money, locus of control and self efficacy on the ethical decisions of tax consultants. The population in this study were all tax consultants in Surabaya who were registered as members of IKPI as many as 542 people (IKPI Surabaya). The number of samples in this study were 84 from the results of calculations using the Slovin formula. The analysis technique used in this research is multiple linear regression. Based on the results of research and hypothesis submission, the following conclusions can be drawn: love of money affects the ethical decisions of tax consultants, locus of control affects the ethical decisions of tax consultants. self efficacy affects the ethical decisions of tax consultants, love of money, locus of control and self efficacy affect the ethical decisions of tax consultants.
References
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Yadav, D. (2022). Criteria for good qualitative research: A comprehensive review. The Asia-Pacific Education Researcher, 31(6), 679–689.
Yahaya, L. (2015). The perception of corporate taxpayers’ compliance behaviour under self-assessment system in Nigeria. Journal of Management Research, 7(2).
Ali, M., Prasad, R., Xiang, Y., & Deo, R. C. (2020). Near real-time significant wave height forecasting with hybridized multiple linear regression algorithms. Renewable and Sustainable Energy Reviews, 132, 110003.
Carnahan, M. (2015). Taxation challenges in developing countries. Asia & the Pacific Policy Studies, 2(1), 169–182.
Crovini, C., Santoro, G., & Ossola, G. (2021). Rethinking risk management in entrepreneurial SMEs: towards the integration with the decision-making process. Management Decision, 59(5), 1085–1113.
Dwi, W. R., & Renny, W. (2017). Affecting compliant with the willingness to pay tax as an intervening variable factor (Studies on the taxpayer owners of SMEs in Pontianak KPP). Journal of Advances in Humanities and Social Sciences, 3(3), 152–163.
Fox, K. R., & Magnus, L. (2014). Self-esteem and self-perceptions in sport and exercise. In Routledge companion to sport and exercise psychology (pp. 34–48). Routledge.
Hardiman, F. B. (2020). Franz Magnis-Suseno, Dialogue Ethics and Public Reasoning of Religions. International Journal of Public Theology, 14(2), 187–205.
Huda, M. K., & Hernoko, A. Y. (2017). Tax amnesties in Indonesia and other countries: Opportunities and challenges. Asian Social Science, 13(7), 52–61.
Hunt, S. D., & Vitell, S. (1986). A general theory of marketing ethics. Journal of Macromarketing, 6(1), 5–16.
Jones, G. E., & Kavanagh, M. J. (1996). An experimental examination of the effects of individual and situational factors on unethical behavioral intentions in the workplace. Journal of Business Ethics, 15, 511–523.
Komara, A. (2017). The Role of Professional Tax Consultants in the Indonesian Tax System. Curtin University.
Lucyanda, J., & Endro, G. (2013). Faktor-faktor yang memengaruhi perilaku etis mahasiswa akuntansi universitas bakrie. Media Riset Akuntansi, 2(2).
Maslow, A. H. (1954). Motivation and personality (pp. 80-98, 146-154). New York: Harper & Brothers, Publishers.
May, L. (2017). The moral adequacy of Kohlberg’s moral development theory. In Moral Dilemmas and Ethical Reasoning (pp. 115–136). Routledge.
Midyarany, D., & Kurnia, K. (2016). Pengaruh Sensitivitas Etis, Gender, dan Locus of Control terhadap Perilaku Etis Mahasiswa. Jurnal Ilmu Dan Riset Akuntansi (JIRA), 5(4).
Narsa, I., Laksmana, A., & Putong, I. H. (2016). The effect of vertical and horizontal trust on voluntary tax compliance (an experimental study).
Nkundabanyanga, S. K., Mvura, P., Nyamuyonjo, D., Opiso, J., & Nakabuye, Z. (2017). Tax compliance in a developing country: Understanding taxpayers’ compliance decision by their perceptions. Journal of Economic Studies, 44(6), 931–957.
Palil, M. R. (2016). Issues, challenges and problems with tax evasion: The institutional factors approach. Gadjah Mada International Journal of Business, 18(2), 187–206.
Pompian, M. M. (2012). Behavioral finance and wealth management: how to build investment strategies that account for investor biases (Vol. 667). John Wiley & Sons.
Putra, I., Sulistiyo, U., Diah, E., Rahayu, S., & Hidayat, S. (2022). The influence of internal audit, risk management, whistleblowing system and big data analytics on the financial crime behavior prevention. Cogent Economics & Finance, 10(1), 2148363.
Rahayu, Y. N., Setiawan, M., & Troena, E. A. (2017). The role of taxpayer awareness, tax regulation and understanding in taxpayer compliance. Journal of Accounting and Taxation, 9(10), 139–146.
Rossi, M., Festa, G., Chouaibi, S., Fait, M., & Papa, A. (2021). The effects of business ethics and corporate social responsibility on intellectual capital voluntary disclosure. Journal of Intellectual Capital, 22(7), 1–23.
Russell, H., & Brock, G. (2016). Abusive tax avoidance and responsibilities of tax professionals. Journal of Human Development and Capabilities, 17(2), 278–294.
Shafer, W. E., & Simmons, R. S. (2008). Social responsibility, Machiavellianism and tax avoidance: A study of Hong Kong tax professionals. Accounting, Auditing & Accountability Journal, 21(5), 695–720.
Siraji, Y. (2015). Challenges faced by taxpayers in using electronic fiscal Devices in Tanzania, a case study of selected taxpayers in Nyamagana district, Mwanza city. Mzumbe University.
Sugiyono, P. D. (2019). Metode Penelitian Kuantitatif, Kualitatif, dan R&D (Sutopo. Bandung: CV. Alfabeta.
Surur, M., Wibawa, R. P., Jaya, F., Suparto, A. A., Harefa, D., Faidi, A., Triwahyuni, E., Suartama, I. K., Mufid, A., & Purwanto, A. (2020). Effect Of Education Operational Cost On The Education Quality With The School Productivity As Moderating Variable. Psychology and Education, 57(9), 1196–1205.
Waheed, A., & Zhang, Q. (2022). Effect of CSR and ethical practices on sustainable competitive performance: A case of emerging markets from stakeholder theory perspective. Journal of Business Ethics, 175(4), 837–855.
Wasita, P. A. A., & Lasmini, N. N. (2021). PENGARUH LOVE OF MONEY DAN PERILAKU MACHIAVELLIAN TERHADAP PERSEPSI ETIS INTERNAL AUDITOR BANK PERKREDITAN RAKYAT. E-Jurnal Ekonomi Dan Bisnis Universitas Udayana, 10(01).
Yadav, D. (2022). Criteria for good qualitative research: A comprehensive review. The Asia-Pacific Education Researcher, 31(6), 679–689.
Yahaya, L. (2015). The perception of corporate taxpayers’ compliance behaviour under self-assessment system in Nigeria. Journal of Management Research, 7(2).
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Published
2023-07-30
How to Cite
Triyanti, A. N. T., & Hama, A. . (2023). The influence of love of money, locus of control and self-efficacy on the ethical decisions of tax consultants at the Surabaya branch of the Indonesian tax consultants association . Journal of Management Science (JMAS), 6(3), 495–503. Retrieved from https://exsys.iocspublisher.org/index.php/JMAS/article/view/293
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