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Nisha Alia Ramadhani
Faculty of Economics and Business, Department of Accounting, State University of Malang, Indonesia.
Economics, Econometrics & Finance

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Examining Ethical Decisions of Tax Consultants with Javanese Culture: Choosing Ethical Moral Considerations or Conventional Advantages Alif Faruqi Febri Yanto; Muhammad Ifan Ali Mustofa; Nisha Alia Ramadhani; Apriana Rahmawati
E-Jurnal Akuntansi Vol 34 No 10 (2024)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2024.v34.i10.p06

Abstract

This research aims to determine the influence of love of money, emotional intelligence and Machiavellian attitudes on the ethical decisions of tax consultants and is moderated by Javanese culture. The research location that will be studied is the Indonesian Tax Consultant in Malang and Surabaya city. The population of tax consultants was recorded as 146 tax consultants and a sample of 100 tax consultants was taken. Then testing will be carried out using moderated analysis smart PLS 3.0. The research results show that love of money and machiavellianism have a significant effect on tax consultants' ethical decision making, emotional intelligence has no effect on tax consultants' ethical decision making. Javanese culture moderates the relationship between love of money and machiavellianism, and emotional intelligence cannot be moderated by Javanese culture on the ethical decision making of tax consultants.
Co-Authors Alif Faruqi Febri Yanto Apriana Rahmawati Muhammad Ifan Ali Mustofa