Tag: 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)

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.