Jurnal Administrasi Bisnis Terapan
Vol 3, No 1 (2020): Jurnal Administrasi Bisnis Terapan

ETHICAL JUDGMENT AND DECISION-MAKING AMONG TAX VOLUNTEERS: A CASE STUDY OF THE UNIVERSITY INDONESIA TAX ADMINISTRATION’S VOCATIONAL EDUCATION PROGRAM

Elsie Sylviana Kasim (Unknown)
Yulial Hikmah (Unknown)



Article Info

Publish Date
09 Feb 2021

Abstract

This study aims to determine whether tax volunteers in the Tax Administration Department of the University of Indonesia’s Vocational Education Program are engaged in the development of ethical judgment and decision-making. The data collection technique used in this study is field study (field research) wherein survey questionnaires were administered before and after the implementation of the tax volunteer program. The results of research and analysis concluded that participation among tax volunteers can improve students’ ethical judgment and their ability to make ethical decisions in income scenarios but not in deduction scenarios.Keyword : ethical assessment, ethical decision-making, tax volunteers

Copyrights © 2020






Journal Info

Abbrev

jabt

Publisher

Subject

Economics, Econometrics & Finance Public Health Social Sciences Other

Description

Jurnal Administrasi Bisnis Terapan (JABT) is a journal under the Vocational Education Program of University of Indonesia. JABT is a media for scientific publications that publish the results of applied research on the scope of insurance administration, banking administration, tax administration, ...