PENGARUH IDEALISME, PENGALAMAN, KOMITMEN PROFESIONAL DAN SANKSI PERPAJAKAN TERHADAP PENGAMBILAN KEPUTUSAN ETIS KONSULTAN PAJAK (STUDI KASUS PADA KONSULTAN PAJAK DI KOTA PALEMBANG)

MAHARANI, SYALDILLA and Kesuma, Nilam (2024) PENGARUH IDEALISME, PENGALAMAN, KOMITMEN PROFESIONAL DAN SANKSI PERPAJAKAN TERHADAP PENGAMBILAN KEPUTUSAN ETIS KONSULTAN PAJAK (STUDI KASUS PADA KONSULTAN PAJAK DI KOTA PALEMBANG). Undergraduate thesis, Sriwijaya University.

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Abstract

This research aimed to examine and analyze the influence of idealism, experience, professional commitment, and tax sanctions on ethical decision-making among tax consultants. The population of this research consists of 118 tax consultants from three tax consultant associations in Palembang. The research sample obtained through purposive sampling, comprised 54 respondents from various associations. The data analysis was conducted using multiple linear regression with SPSS software. As the results, its showed that idealism, professional commitment, and tax sanctions had a significant impact on ethical decision-making. Meanwhile experience did not have any significant effect on the ethical decision-making of tax consultants.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Idealisme, Komitmen Profesional, Pengalaman, Pengambilan Keputusan Etis, Sanksi Perpajakan
Subjects:	H Social Sciences > HG Finance > HG1706-1708 Accounting. Bookkeeping
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Syaldilla Maharani
Date Deposited:	23 Sep 2024 02:14
Last Modified:	23 Sep 2024 02:14
URI:	http://repository.unsri.ac.id/id/eprint/157737

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