PENGARUH KEKINIAN INFORMASI, PENGALAMAN DAN LOCUS OF CONTROL TERHADAP PENGAMBILAN KEPUTUSAN ETIS KONSULTAN PAJAK DI PEKANBARU

Abstract

The study focuses on the influence of information, experience and locus of control on the ethical decision-making of tax consultants in Pekanbaru. The study used a quantitative method with primary data obtained from the questionnaire. The sample used a saturated sample of 39 respondents. Data analyzed using the SPSS program 25. Data analysis methods in this study are validity and reliability tests, classical assumption tests, hypothesis tests, through t tests as well as determination coefficient analysis tests. (R2). The results of this study show that the lack of information and the locus of control have no influence on the ethical decision-making of tax consultants whereas experience has influence over the ethics of the tax consultant.