PENGARUH ORIENTASI ETIKA TERHADAP TAX MORALE
Rizka Berliana Novianti, Ahmad Zaki, S.E., M.Acc.
2023 | Skripsi | AKUNTANSI
Meski determinan tax morale sebelumnya telah banyak dibahas,
namun penelitian tentang pengaruh orientasi etika terhadap tax morale belum
banyak diteliti lebih lanjut. Penelitian ini membahas peran orientasi etika idealisme
dan relativisme terhadap tax morale. Dengan menggunakan metode
penelitian kuantitatif, 100 mahasiswa S1 Akuntansi dari salah satu universitas
di Indonesia dijadikan sampel dalam penelitian ini. Hasil penelitian
menunjukkan bahwa idealisme berpengaruh positif terhadap tax morale sementara
relativisme berpengaruh negatif terhadap tax morale. Implikasi dan
batasan penelitian juga disajikan dalam penelitian ini.
While
the determinants of tax morale have been widely studied, the influence of
ethical orientation on tax morale unexpectedly has yet to be investigated. This
study explores the role of ethical orientation idealism and relativism on tax
morale. By using quantitative research method, 100 accounting students from one
of the universities in Indonesia are used as the sample of this study. Furthermore,
the results confirm that idealism is positively related to tax morale while
relativism is negatively related to tax morale. Policy implications and
limitations are presented.
Kata Kunci : ideologi etika, orientasi etika, idealisme, relativisme, tax morale