Ethical Decisions of Tax Consultants: Locus of Control, Ethics, and Machiavellianism

Authors

  • Dewi Ernita Silaban Universitas Kristen Krida Wacana
  • Eva Oktavini Universitas Kristen Krida Wacana

DOI:

https://doi.org/10.30741/assets.v10i2.1966

Keywords:

Locus Of Control, Ethics & Social Responsibility, Machiavellianism, Ethical Decision, Tax Consultants

Abstract

The ethical judgment of tax consultants is essential in maintaining taxpayer compliance and supporting the integrity of the taxation system. This research explores how Machiavellianism, locus of control, and ethics and social responsibility shape the ethical choices made by tax consultants. Utilizing a quantitative approach, data were gathered via Google Forms-based questionnaires. A total of 105 certified tax professionals across diverse career ranks, ranging from juniors and seniors to supervisors, managers, and partners in Tangerang and DKI Jakarta, participated in this study. The collected data were processed using multiple linear regression. The empirical evidence reveals that ethical decision-making is fostered by a strong locus of control and robust ethical and social responsibility, whereas higher Machiavellian traits exert a detrimental effect. This implies that professional judgment in tax consulting is deeply intertwined with personal psychological attributes and moral values. Consequently, this study enhances the literature on professional ethics while underscoring the necessity of cultivating personal accountability and ethical mindfulness. Nonetheless, these insights are subject to limitations, particularly regarding the narrow geographic focus, sampling challenges, and a modest sample size.

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Published

2026-07-01

How to Cite

Silaban, D. E., & Oktavini, E. (2026). Ethical Decisions of Tax Consultants: Locus of Control, Ethics, and Machiavellianism. Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan Dan Pajak, 10(2), 225–235. https://doi.org/10.30741/assets.v10i2.1966

Issue

Vol. 10 No. 2 (2026): July 2026

Section

Articles

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Copyright (c) 2026 Dewi Ernita Silaban, Eva Oktavini

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This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.