Pengaruh Self Efficacy Dan Komitmen Profesional Terhadap Keputusan Etis Konsultan Pajak Di Kota Palembang

Saputra, Agus (2023) Pengaruh Self Efficacy Dan Komitmen Profesional Terhadap Keputusan Etis Konsultan Pajak Di Kota Palembang. Undergraduate thesis, Universitas Katolik Musi Charitas.

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Abstract

ABSTRACT This study aims to determine the effect of self-efficacy and professional commitment on the ethical decisions of tax consultants in the city of Palembang. The variables used in this study are self-efficacy, professional commitment and ethical decisions of tax consultants in Palembang. The data used is primary data. The population in this study are all tax consultants in Palembang. The sampling technique used was purposive sampling method and 72 tax consultant respondents were obtained. Hypothesis testing is done by multiple linear regression analysis. The research results obtained show that self-efficacy has a positive effect on the ethical decisions of tax consultants in the city of Palembang and professional commitment has a positive effect on the ethical decisions of tax consultants in the city of Palembang. Keywords: Self-Efficacy, Professional Commitment, Ethical Decisions Of Tax Consultants In Palembang

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