Nadzah, Savinathul (2025) Pengaruh Etika Profesi, Budaya Etis Organisasi, dan Nilai Bela Negara Terhadap Pengambilan Keputusan Etis Konsultan Pajak (Studi pada Konsultan Pajak di Surabaya). Undergraduate thesis, UPN Veteran Jawa Timur.
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Abstract
This study aims to examine the influence of professional ethics, organizational ethical culture, and national defense values on ethical decision-making among tax consultants in Surabaya. The population in this research consists of 673 registered tax consultants in Surabaya. The sample was selected using purposive sampling, with 88 respondents determined through the Slovin formula. Data analysis was conducted using Structural Equation Modeling (SEM) with SmartPLS 4.0 software. The results indicate that professional ethics, organizational ethical culture, and national defense values have a positive and significant influence on the ethical decision-making of tax consultants. These findings highlight the importance of professional integrity, an ethical organizational environment, and the internalization of national values in enhancing the quality of ethical decisions made by tax consultants in Surabaya.
| Item Type: | Thesis (Undergraduate) | ||||||||
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| Subjects: | H Social Sciences > HF Commerce > HF5681.T3 Tax Accounting | ||||||||
| Divisions: | Faculty of Economic > Departement of Accounting | ||||||||
| Depositing User: | Savinathul Nadzah | ||||||||
| Date Deposited: | 22 Jul 2025 03:18 | ||||||||
| Last Modified: | 22 Jul 2025 03:18 | ||||||||
| URI: | https://repository.upnjatim.ac.id/id/eprint/40406 |
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