The Influence of Professional Ethics, Tax Consultant Competency, and Machiavellianism on Ethical Decision-Making of Tax Consultants Moderated by Locus of Control (Case Study of Members of the Indonesian Tax Consultants Association at Banten Region)
25/05/2025
ABSTRACT Ethical decision-making by tax consultants in Indonesia faces significant challenges due to rising cases of unethical practices, such as bribery and fraudulent tax reporting.
