Pengaruh Kecerdasan Intelektual, Kecerdasan Emosional, Kecerdasan Spiritual Dan Sifat Machiavellianisme Terhadap Keputusan Etis Konsultan Pajak Di Bali

Abstract

The ethical decision-making challenges posed by ethical dilemmas that undermine practitioners' credibility are common in the tax consulting profession. Although the roles of tax consultants are important, there have been several cases of unethical behavior that have raised questions about the ethical standards that are followed in this field. These examples highlight how different personal characteristics, such as emotional, spiritual, intellectual, and Machiavellian conduct, can influence tax consultants' decision-making. Examining the effects of intellectual, emotional, spiritual, and Machiavellian intelligence on the moral judgments of Bali taxpayers is the main goal of this research project. The target population for this research, which uses a quantitative methodology, is all IKPI Bali Branch members. With the aid of purposive sampling, 110 respondents made up the sample. In this work, multiple linear regression analysis is the data analysis technique used. According to the findings, Machiavellianism has a detrimental effect on tax consultants' ethical judgments, while intellectual, emotional, and spiritual intelligence have a positive impact. A total of 46 points of variation in ethical decision-making can be attributed to Machiavellianism, Emotional Intelligence, Spiritual Intelligence, and Intellectual Intelligence combined, which is estimated to be 53 points of influence.