Pengaruh Kecerdasan Intelektual, Kecerdasan Emosional, Kecerdasan Spiritual, dan Preferensi Risiko Terhadap Keputusan Etis Konsultan Pajak (Studi Empiris di Ikatan Konsultan Pajak Indonesia (IKPI) Cabang Malang)

Abstract

This study examines the impact of Intellectual Intelligence, Emotional Intelligence, Spiritual Intelligence, and Risk Preference on the Ethical Decisions of Tax Consultants. This research utilizes a quantitative associative approach. Data collection was conducted using primary data, gathered through questionnaires distributed either in printed form (hardcopy) or via Google Forms. The sample was determined using purposive sampling technique, with a total of 73 permanent members of the Indonesian Tax Consultants Association (IKPI) Malang Branch as the study's sample. The analysis technique employed is multiple linear regression analysis. The results show that simultaneously, all four variables have a significant impact on the ethical decisions of tax consultants. However, partially, the Intellectual Intelligence variable has no significant effect. In contrast, the Emotional Intelligence, Spiritual Intelligence, and Risk Preference variables have a positive influence on the Ethical Decisions of tax consultants registered with the IKPI Malang Branch. Contributing to attribution theory.

Keywords: Intellectual intelligence, emotional intelligence, spiritual intelligence, risk preference, ethical decision-making, tax consultants, professional ethics