THE EFFECTS OF MORAL INTENSITY, MORAL JUDGMENT, AND MACHIAVELLIANISM ON ETHICAL DECISION MAKING WITH RESPECT TO TAX AVOIDANCE AMONG CEOs IN INDONESIA

MAHARANI CANDRA DEWI, Fu'ad Rakhman, S.E., M.Sc., Ph.D., CA.,

2019 | Skripsi | S1 AKUNTANSI

The tax compliance has become a widespread public concern not only domestically but also internationally. The practice of tax noncompliance such as tax evasion and tax avoidance has seized the attention of the international public especially since the Panama Papers case has been revealed. The leaks of financial documents continue to reveal how corruption and tax crimes committed by politicians, secret agents, celebrities and fugitives are hidden in a tax-heaven country. Some companies and businessmen in Indonesia want to pay the tax minimally. While others do not want to pay the tax at all. Still, the government wants the maximum tax payments because the tax has made a huge contribution to national income. The practice of tax noncompliance such as tax evasion and tax avoidance, carried out by companies, is strongly influenced by ethical decisions made by the CEO. Ethical decisions play an important role in the emergence of unethical behavior and more importantly are the factors that influence the ethical decisions of the CEO. � The results of this study show that there are both positive and negative relationships between psychological factors such as ethical decision making, moral intensity, moral judgment, Machiavellianism, and non-psychological factors such as age and work experience as control variables towards CEOs� ethical decision making. Keywords: CEO, ethical decision making, moral intention, moral judgment, Machiavellianism, age, and work experience.

Kepatuhan pajak telah menjadi perhatian publik yang luas, tidak hanya di dalam negeri tetapi juga internasional. Praktek ketidakpatuhan pajak seperti penghindaran pajak, baik secara legal maupun ilegal, telah menarik perhatian masyarakat internasional terutama ketika kasus Panama Papers terungkap. Kebocoran dokumen keuangan terus mengungkapkan bagaimana korupsi dan kejahatan pajak yang dilakukan oleh politisi, agen rahasia, selebritas hingga buronan, disembunyikan di negara surga-pajak. Beberapa perusahaan dan pengusaha di Indonesia ingin membayar pajak seminimal mungkin. Bahkan, beberapa dari mereka tidak ingin melakukan pembayaran pajak sama sekali. Sementara itu, pemerintah menginginkan pembayaran pajak maksimum karena pajak telah menyumbang sebagian besar dari pendapatan nasional. Praktek ketidakpatuhan pajak seperti penghindaran pajak, yang dilakukan oleh perusahaan, sangat dipengaruhi oleh keputusan etis yang dibuat oleh CEO. Keputusan etis memiliki peran penting dalam munculnya perilaku yang tidak etis dan yang lebih penting adalah faktor-faktor yang mempengaruhi keputusan etis seorang CEO. � Hasil penelitian ini menunjukkan bahwa terdapat hubungan positif dan negatif antara faktor psikologis seperti keputusan etis, intensitas moral, penilaian moral, Machiavellianism; dan faktor non-psikologis seperti usia dan pengalaman kerja sebagai variable kontrol terhadap pengambilan keputusan etis CEO. Kata kunci: CEO, keputusan etis, intensitas moral, pertimbangan moral, sifat machiavellianis, umur, pengalaman kerja.

Kata Kunci : CEO, ethical decision making, moral intention, moral judgment, Machiavellianism, age, and work experience