Skripsi

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

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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.

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Availability

Detail Information

Series Title

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Call Number

T1577372024

Publisher

Indralaya : Prodi Ekonomi Pembangunan, Fakultas Ekonomi Universitas Sriwijaya., 2024

Collation

ix, 86 hlm.; ilus.; 29 cm

Language

Indonesia

ISBN/ISSN

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Classification

336.207

Content Type

Text

Media Type

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Carrier Type

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Edition

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Subject(s)

Konsultan Pajak
Prodi Ekonomi Pembangunan

Specific Detail Info

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Statement of Responsibility

TUTI

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