IDEAS home Printed from https://ideas.repec.org/a/aiy/jnljtr/v9y2023i2p246-261.html
   My bibliography  Save this article

Determinants of Ethical Decision-Making: A Study on the Role of the Professionalism of Members of the Indonesian Association of Tax Consultants

Author

Listed:
  • Vince Ratnawati
  • Riska Anggraini
  • Ruhul Fitrios

Abstract

This study aims to examine and analyze the direct influence among Machiavellian Traits, Perceptions of Ethics and Social Responsibility, and Risk Preference on Tax Consultant Ethical Decision Making. The novelty of this research is to use of the professionalism of tax consultants as members of the profession as a moderating variable. It is expected that the professionalism of the tax consultant can limit the occurrence of unethical decision making by tax consultant. The respondents were all tax consultants registered with the Indonesian Tax Consultants Association for the Pekanbaru region. Data analysis techniques in this study using Structural Equation Modeling– Partial Least Square (SEM-PLS) Smart-PLS Software version 4.0. This study found that Machiavellian traits, ethical perceptions and social responsibility, and risk preferences have an influence on the ethical decision-making of tax consultants. This study also found that professionalism moderates the effect of Machiavellian Traits, Perceptions of Ethics and Social Responsibility, and Risk Preference on Ethical Decision Making. This study offers theoretical and practical implications for strengthening attitudes that always prioritize ethics in every decision-making. Ethical decision making can be done by reducing Machiavellian traits, considering ethics and social responsibility, and always considering the risks that will be faced because of the decisions to be taken. The value of the study provides an academic contribution regarding the effect of Machiavellian traits, ethical perception, and social responsibility, and also risk preference, and the moderating role of professionalism in reducing unethical decision making.

Suggested Citation

  • Vince Ratnawati & Riska Anggraini & Ruhul Fitrios, 2023. "Determinants of Ethical Decision-Making: A Study on the Role of the Professionalism of Members of the Indonesian Association of Tax Consultants," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, vol. 9(2), pages 246-261.
    • Handle: RePEc:aiy:jnljtr:v:9:y:2023:i:2:p:246-261
    DOI: https://doi.org/10.15826/jtr.2023.9.2.140
    as

    Download full text from publisher

    File URL: https://journalaer.ru//fileadmin/user_upload/site_15907/2023/Ratnawati_et_al.pdf
    Download Restriction: no
    File URL: https://libkey.io/https://doi.org/10.15826/jtr.2023.9.2.140?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    References listed on IDEAS

    as
    1. Marko Sarstedt & Jun-Hwa Cheah, 2019. "Partial least squares structural equation modeling using SmartPLS: a software review," Journal of Marketing Analytics, Palgrave Macmillan, vol. 7(3), pages 196-202, September.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Bryan Cheng-Yu Hsu & Yu-Feng Wu & Hsin-Wei Chen & Man-Lai Cheung, 2020. "How Sport Tourism Event Image Fit Enhances Residents’ Perceptions of Place Image and Their Quality of Life," Sustainability, MDPI, vol. 12(19), pages 1-14, October.
    2. Luger, Michaela & Hofer, Katharina Maria & Floh, Arne, 2022. "Support for corporate social responsibility among generation Y consumers in advanced versus emerging markets," International Business Review, Elsevier, vol. 31(2).
    3. Mohamad Saifudin Mohamad Saleh & Ali Mehellou & Bahiyah Omar, 2023. "The Influence of Islamic Values on Sustainable Lifestyle: The Moderating Role of Opinion Leaders," Sustainability, MDPI, vol. 15(11), pages 1-20, May.
    4. Wang, Siqi & Cheah, Jun-Hwa & Lim, Xin-Jean & Leong, Yee Choy & Choo, Wei Chong, 2022. "Thanks COVID-19, I'll reconsider my purchase: Can fear appeal reduce online shopping cart abandonment?," Journal of Retailing and Consumer Services, Elsevier, vol. 64(C).
    5. Shami, Mohammad Reza & Rad, Vahid Bigdeli & Moinifar, Maryam, 2022. "The structural model of indicators for evaluating the quality of urban smart living," Technological Forecasting and Social Change, Elsevier, vol. 176(C).
    6. José-Ramón Segarra-Moliner & Miguel-Ángel Moliner-Tena, 2024. "Engaging in customer citizenship behaviours to predict customer lifetime value," Journal of Marketing Analytics, Palgrave Macmillan, vol. 12(2), pages 307-320, June.
    7. Muhamad Azrin Nazri & Nor Asiah Omar & Aini Aman & Abu Hanifah Ayob & Nur Ainna Ramli, 2020. "Corporate Social Responsibility and Business Performance in Takaful Agencies: The Moderating Role of Objective Environment," Sustainability, MDPI, vol. 12(20), pages 1-18, October.
    8. Willems, Kim, 2022. "Brand personality appeal in retailing: Comparing fashion- and grocery retailing," Journal of Retailing and Consumer Services, Elsevier, vol. 64(C).
    9. Faisal Mohammed O. Almaslukh & Haliyana Khalid & Alaa Mahdi Sahi, 2022. "The Impact of Internal Marketing Practices on Employees’ Job Satisfaction during the COVID-19 Pandemic: The Case of the Saudi Arabian Banking Sector," Sustainability, MDPI, vol. 14(15), pages 1-15, July.
    10. Lijuan Huang & Guojie Xie & Raoyi Huang & Guokai Li & Weiwei Cai & Chrysostomos Apostolidis, 2021. "Electronic Commerce for Sustainable Rural Development: Exploring the Factors Influencing BoPs’ Entrepreneurial Intention," Sustainability, MDPI, vol. 13(19), pages 1-21, September.
    11. Cheah, Jun-Hwa & Lim, Xin-Jean & Ting, Hiram & Liu, Yide & Quach, Sara, 2022. "Are privacy concerns still relevant? Revisiting consumer behaviour in omnichannel retailing," Journal of Retailing and Consumer Services, Elsevier, vol. 65(C).
    12. Zhang Yu & Muhammad Umar & S. Abdul Rehman, 2022. "Adoption of technological innovation and recycling practices in automobile sector: under the Covid-19 pandemic," Operations Management Research, Springer, vol. 15(1), pages 298-306, June.
    13. Sarstedt, Marko & Hair, Joseph F. & Cheah, Jun-Hwa & Becker, Jan-Michael & Ringle, Christian M., 2019. "How to specify, estimate, and validate higher-order constructs in PLS-SEM," Australasian marketing journal, Elsevier, vol. 27(3), pages 197-211.
    14. Isidore Komla Zotoo & Guifeng Liu & Zhangping Lu & Frank Kofi Essien & Wencheng Su, 2023. "The Impact of Key Stakeholders and the Computer Skills of Librarians on Research Data Management Support Services (Id so-21-1893.r2)," SAGE Open, , vol. 13(3), pages 21582440231, September.
    15. Rizwan Raheem Ahmed & Dalia Streimikiene & Justas Streimikis & Indre Siksnelyte-Butkiene, 2024. "A comparative analysis of multivariate approaches for data analysis in management sciences," E&M Economics and Management, Technical University of Liberec, Faculty of Economics, vol. 27(1), pages 192-210, March.
    16. Valentin Niță & Ioana Guțu, 2023. "The Role of Leadership and Digital Transformation in Higher Education Students’ Work Engagement," IJERPH, MDPI, vol. 20(6), pages 1-32, March.
    17. Cai Li & Majid Murad & Sheikh Farhan Ashraf, 2023. "The Influence of Women’s Green Entrepreneurial Intention on Green Entrepreneurial Behavior through University and Social Support," Sustainability, MDPI, vol. 15(13), pages 1-17, June.
    18. Svenja Damberg & Yide Liu & Christian M. Ringle, 2024. "Does culture matter? Corporate reputation and sustainable satisfaction in the Chinese and German banking sector," Journal of Marketing Analytics, Palgrave Macmillan, vol. 12(1), pages 6-24, March.
    19. Marko Sarstedt & Christian M Ringle & Jun-Hwa Cheah & Hiram Ting & Ovidiu I Moisescu & Lacramioara Radomir, 2020. "Structural model robustness checks in PLS-SEM," Tourism Economics, , vol. 26(4), pages 531-554, June.
    20. Muhammad Ussama Majeed & Sumaira Aslam & Shah Ali Murtaza & Szakács Attila & Edina Molnár, 2022. "Green Marketing Approaches and Their Impact on Green Purchase Intentions: Mediating Role of Green Brand Image and Consumer Beliefs towards the Environment," Sustainability, MDPI, vol. 14(18), pages 1-18, September.

    More about this item

    Keywords

    Machiavellian Traits; ethical perception and social responsibility; preference risk; ethical decision-making; tax consultant;
    All these keywords.

    JEL classification:

    • A19 - General Economics and Teaching - - General Economics - - - Other
    • D91 - Microeconomics - - Micro-Based Behavioral Economics - - - Role and Effects of Psychological, Emotional, Social, and Cognitive Factors on Decision Making
    • M49 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Other

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:aiy:jnljtr:v:9:y:2023:i:2:p:246-261. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Natalia Starodubets (email available below). General contact details of provider: https://edirc.repec.org/data/seurfru.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.