Open AccessPENGARUH IDEALISME, PENGALAMAN, DAN KOMITMEN PROFESIONAL PADA PEMBUATAN KEPUTUSAN ETIS KONSULTAN PAJAK TERDAFTAR DI WILAYAH BALI-NUSA TENGGARA
Author(s) -
Made Dwi Harmana,
Made Gede Wirakusuma,
Dewa Gede Wirama
Publication year - 2017
Publication title -
e-jurnal ekonomi dan bisnis universitas udayana
Language(s) - English
Resource type - Journals
ISSN - 2337-3067
DOI - 10.24843/eeb.2017.v06.i10.p05
Subject(s) - respondent , nonprobability sampling , idealism , business administration , probability sampling , business , accounting , population , geography , socioeconomics , political science , sociology , law , demography , philosophy , epistemology
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.
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