The Influence of Ethics, Current Information, and Organizational Culture on Taking the Ethical Decision by Tax Consultant

DOI

10.2991/aebmr.k.200309.043How to use a DOI?

Keywords

ethics, current information, organizational culture, taking the ethical decision

Abstract

This study aims at examining the influence of ethics, current information, and organizational culture on taking the ethical decision by tax consultants. The research method used is the quantitative method. The data collection technique used is a mail survey. The mail survey was conducted by sending a letter to the tax consultants registered at the North Jakarta Indonesian Tax Consultants Association. The research analysis uses Multiple Linear Regression. The results showed that ethics significantly influence ethical decision making by tax consultants, but current information and organizational culture has been proven not to have a significant influence on ethical decision making by tax consultants.

Copyright

© 2020, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Kus Tri Andyarini
AU  - Cahyadini Hayuningtyas
PY  - 2020
DA  - 2020/03/12
TI  - The Influence of Ethics, Current Information, and Organizational Culture on Taking the Ethical Decision by Tax Consultant
BT  - Proceedings of the Annual International Conference on Accounting Research (AICAR 2019)
PB  - Atlantis Press
SP  - 197
EP  - 200
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.200309.043
DO  - 10.2991/aebmr.k.200309.043
ID  - Andyarini2020
ER  -