Pengaruh Idealisme, Pengalaman, Dan Komitmen Profesional Pada Pembuatan Keputusan Etis Konsultan Pajak Terdaftar Di Wilayah Bali-Nusa Tenggara

Abstract

This study aims to determine the influence of idealism, experienceiand professional commitment to ethical decision-making of registered tax consultant in the territory of Bali-Nusa Tenggara. This study uses primary data that based on respondent’s answers on questionnaires that were distributed to 114 Registered Tax Consultant in the Territory of Bali-Nusa Tenggara. Sampling technique used is purposive sampling. The population uses all member of IKPI (Association of Tax Consultants Indonesia) Bali-Nusa Tenggara region as many as 114 people and based on criteria, specified number of samples are 90 people. The analysis shows that the idealism, experience, and professional commitment have positive impact to ethical decision making of registered tax consultant.

The role of working experience moderating the effect of emotional intelligence, intellectual intelligence, and spiritual intelligence on the ethical decision of tax consultants in Bali area

“…A tax consultant who has a lot of experience tends to have a high level of spiritual intelligence because a learning process of problems and cases he has faced in the field is certainly more than a tax consultant who has little experience so that decisions made can be more ethical. This is supported by research by Harmana et al, (2017), which shows that the experience level of tax consultants affects the decision making of tax consultants and the research of Syarhayuti & Adziem (2016), shows that special understanding gained from audit experience will affect the quality of audit assignments. Audit assignments also include audit decision making.…”

“…The results of this study support the previous research conducted by Nadirsyah (2007) showing that auditor experience has a positive effect on auditor ethical decisions. Similarly, the research conducted by Harmana et al, (2017), which states that increasingly experienced tax consultants will tend to make increasingly ethical decisions Theory of Cognitive Moral Development states that moral reasoning is the basis of ethical decision making. This theory suggests that a person's moral value will increase along with the many experiences faced during his lifetime.…”

“…The results of this study support the previous research conducted by Nadirsyah (2007) showing that auditor experience has a positive effect on auditor ethical decisions. Similarly, the research conducted by Harmana et al, (2017), which states that increasingly experienced tax consultants will tend to make increasingly ethical decisions.…”

Etika Profesional Konsultan Pajak Dalam Melaksanakan Perannya Sebagai Mitra Wajib Pajak Dan Pemerintah

“…Berdasarkan arti dari komitmen dan profesional tersebut, maka komitmen profesional berarti tanggung jawab dan kesungguhan seorang profesional terhadap beban kerja atau target yang harus dipenuhi oleh bidang pekerjaannya. Komitmen profesional dapat tergambar pada loyalitas kerja, kinerja unggul, atau totalitas dalam upaya mencapai tujuan profesi (Harmana, Wirakusuma, & Wirama, 2017).…”

Pengaruh Kecerdasan Intelektual, Kecerdasan Emosional, Kecerdasan Spiritual, dan Faktor Situasional Pada Keputusan Etis Konsultan Pajak

“…Konsultan pajak yang menjalankan profesinya sering kali dihadapkan oleh dilema etis, sehingga dia dituntut untuk selalu bisa mengambil keputusan yang etis agar tidak merugikan pihak manapun. Hal ini sesuai dengan pendapat Harmana et al (2017) yang menyebutkan konsultan pajak akan membuat keputusan yang bertentangan dengan prinsip-prinsip profesionalismenya ketika ia menerima imbalan ekonomis atau mendapatkan tekanan yang menyebabkan terjadinya dilema. Pasal 28 dan 29 Peraturan Menteri Keuangan Nomor 111/PMK.03/2014 tentang Konsultan Pajak memberikan pengawasan yang sangat ketat bagi para konsultan pajak.…”