JRSSEM 2022, Vol. 02, No. 5, 784 – 797

E-ISSN: 2807 - 6311, P-ISSN: 2807 - 6494

DOI: 10.36418/jrssem.v2i05.334 https://jrssem.publikasiindonesia.id/index.php/jrssem/index

PHILOSOPHY TRI KAYA PARISUDHA AS MODERATORS

THE EFFECT OF LOVE OF MONEY AND SELF EFFICACY ON

ETHICAL BEHAVIOR OF TAX CONSULTANT

I Gusti Putu Eka Rustiana Dewi

I Gede Cahyadi Putra

1, 2

Universitas Mahasaraswati Denpasar, Indonesia

e-mail: rustiana_dewi@unmas.ac.id

gdcahyadi@unmas.ac.id

*Correspondence: rustiana_dewi@unmas.ac.id

Submitted

: 28

November 2022

Revised

: 18

December 2022

Accepted

: 26

December 2022

Abstract: The purpose of the study is to determine whether the philosophy of tri kaya parisudha,

also known as Balinesse local wisdom, will be able to lessen the effect of love of money and

strengthen self-efficacy on tax consultant's behavior. The study also aims to determine whether the

relationship between love of money and self-efficacy and ethical behavior of tax consultant. The

study was done in response to the phenomena of bribery cases that involved tax advisors, tax

payers, and government tax officers, adding to the list of corruption cases in Indonesia. Samples

for the research's data collection include registered tax consultants in Bali who were surveyed

utilizing a questionnaire. The result show that self-efficacy and love of money have a positive

significant impact on tax consultants' ethical behavior and a negative significant impact on each

other. Tri Kaya Parisudha philosophy has the ability to strengthen self-efficacy and weaken the

impact of love of money on tax consultants' ethical behavior.

Keywords: ethical behavior; love of money; self-efficacy; philosophy tri kaya parisudha.

Abdul Hakim Kamil

Tiarapuspa

Achmad Fauzi

| 785

DOI: 10.36418/jrssem.v2i05.334 https://jrssem.publikasiindonesia.id/index.php/jrssem/index

INTRODUCTION

Tax consultants play a significant role

as the person who was able to develop an

effective tax system in Indonesia, in order

to help taxpayers, process their tax

liabilities in a fully compliant manner, tax

consultants work as their agents.

Additionally, tax consultants serve as a

bridge between taxpayers and the

government, which in this case is the tax

authority. Tax consulting services are

increasingly being used, which

demonstrates their significance in

obtaining high compliance levels. In

essence, a tax consultant's job includes

helping the government, tax authorities,

and society as a whole collect tax in

addition to helping taxpayers.

Since IKPI (Ikatan Konsultan Pajak

Indonesia) is the organization that

regulates tax consultants in Indonesia, tax

consultants are required to constantly

deliver services for their clients in

accordance with the ethics code and

professional standards set by IKPI. Due to

the validity of ethical principles, the ethical

concerns surrounding bribery cases that

implicated tax consultants require special

consideration. Tax advisors and tax officers

have recently been detained by the

Indonesian Corruption Eradication

Commission (KPK) as suspects in tax

bribery cases from 2016 and 2017. Two tax

consultants representing the taxpayer PT

Gunung Madu Plantation (GMP) were

involved in a bribery case that is still being

investigated in 2022. The tax audit officers

were paid bribes to lower and manipulate

the value of PT GMP's tax liabilities.

Previous ethical issues involved tax

consultants were in January 2014, tax

consultant Kenny was embezzled his client

tax money more than IDR 183 billion, most

popular Gayus Tambunan bribery case in

year 2010 was involving tax consultant

Roberto Santonius and Imam Maliki whom

bribe Gayus Tambunan as tax audit officer.

Other case was tax consultant PT AJM

Edwin Suwandi in 2015 had been involved

on tax return falsification that cost the state

IDR 15 billion. Those ethical issues problem

shows that the important things for tax

consultant to have knowledge of warning

signs of ethical issues in order to provide

opportunities for self-protection, while at

the same time building an ethical

atmosphere within the working

environment.

Tax compliance and ethical behavior

can be identified based on characteristics of

tax consultant. Mangoting (2017) describes

that there are several characteristics of tax

consultant whereas there is creative

consultant whom makes appropriate tax

planning for what client needs, an honest

consultant is the type of tax consultant

whom complies with applicable tax

regulations, conscientious and

Machiavellian consultants whom always

provide services and assist their client for

tax optimization. Tax consultant has an

ability to affect taxpayer compliance

(Mangoting,2019). Ethical behavior of tax

consultant has important role to make their

clients or taxpayers to be fully compliance

(Sudiartana,2018).

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Achmad Fauzi

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The characteristics of tax consultant

affected by individual internal factors. Love

of money and self-efficacy are two of some

internal factors that will be use in this

research to examine tax consultant’s ethical

behavior while providing services to clients.

Love of money describe how much

someone loves on money (Tang, 1992), this

variable measured by adopting a

questionnaire from the research of Tang

(1992) and Martini (2016). This variable

measured from five indicators of

respondent’s perception, there are success,

self-expression, happiness, richness and

motivator while self-efficacy is described as

personal ability to organize their self to

pursue a certain level of achievement, self-

efficacy refers to two aspects namely belief

and ability.

Tri Kaya Parisudha is Balinesse local

wisdom which known as philosophy of

Hindu culture in Bali that teaches an ethical

thing, the lesson on this philosophy is how

to be good personality on goodness

frequency by think good thoughts, speak

good words and take good actions. This

variable will be used in this research as

moderator variable to examine the effect of

love of money and self-efficacy on ethical

behavior. Sudharta and Atmaja (2001:53)

define Tri Kaya Parisudha as three basic

human ethical behavior sourced from

Sarasamucaya book which contains ethical

taught that present the injunctions and

prohibitions of individuals as guidance of

behaving.

Tri Kaya Parisudha is an inseparable

unity that will provide guidance of

individuals in behaving. Basically, words

and action originate from thoughts, then a

good mind will lead people to say and do

good things. This means that the very first

thing the individuals must control are their

mind. Anything that affects the mind must

always be preserved like the stability of the

soul. With a calm soul, the individual will be

able to control his mind so that it can think

well which will ultimately be reflected in

good words and good deeds.

Literature Review

Attribution theory is a theory that

explains about individual behavior

proposed by Fritz Heider, the theory

mentioned about the process that can

determine the cause and motive of

personal behavior. Luthans (2005) explains

that there are two causes of individual

behavior which are internal attribution and

situational attribution. Internal attribution

refers to aspects of individual behavior that

exist in a person such as personality,

perception, ability and motivation. While

situational or external attribution refers to

the surrounding environment that can

affect personal behavior such as social

conditions, social values, and views of

society. Harold Kelley in Luthans (2005)

asserted that attribution theory deals with

cognitive processes in which individuals

interpret behavior related to a particular

part of the relevant environment.

Ethical Theory described by Pojman

(1989) as a systematic attempt to

understand the meaning of moral

concepts, that is concepts which can

explain a difference between right and

wrong, good and bad, and fair and unjust.

Hilmarsen (2011) mentions that the

distinction between ethics and morals is

very clear in philosophy, where ethics is

seen as a theory and morality as a practice.

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Employee Performance At The Directorate of Port Ministry of Transportation

Ethical theory can be used as a guide for

the tax consultant as an individual to belief

their ability while doing their professional

services. Moreover, Kohlberg (1981) in the

theory of moral development states that

moral reasoning is a thought about moral

problems. It is a principle used in judging

and acting in moral situations. Kohlberg

mentions that moral reasoning is seen as a

structure, not as a content. If moral

reasoning is viewed as content, then

something said to be good or bad will

depend greatly on a particular socio-

cultural environment, so its nature will be

very relative. But if moral reasoning is seen

as a structure, then what is good and bad is

related to the philosophical principle of

morality, so that reasoning becomes

universal.

The concept of love of money was

introduced by Tang (1992), this theory tries

to measure personal subjective feelings

about money. Research shows that love of

money is associated with some desirable

organizational behaviors such as high-level

job satisfactions, low employee turnover

rates and undesirable organizational

behaviors like in fraud cases. Tang et al.

(2000) found that professional’s mental

health with lowest levels love of money had

low job satisfaction. Tang and Chiu (2003)

mentioned that concept love of money is

closely to greedy concept. Chen and Tang

(2006) also stated that there is a direct

relationship between love of money and

unethical behavior.

Self-efficacy is individual belief on their

ability to organize and implement required

actions to pursue a certain level of

achievement (Bandura 2006). Phillips and

Gully (1997) said that self-efficacy is

personal factor that can differentiate each

individual and lead to behavior changes

especially in the completion of task and

goals. Dharma (2013) mentioned that high

self-efficacy encourages individuals to act

positively, calm and organized directed to

achievements goals, while lower self-

efficacy could create individuals to lack of

self-confidence that consider pressure

demands as an obstacle in their goals

achievement, hence it will lead to unethical

behavior. Individuals whom has high self-

efficacy will have good personality since

they belief on their ability thus they could

perform positive behavior that at the end

will increase their performance.

Tri kaya parisudha is one of the

Balinese local wisdoms which has ethical

values, it has been taught for individuals

that if they want to receive good things,

they must be on goodness frequency.

Sudharta and Atmaja (2001: 53) define tri

kaya parisudha as three basic sanctified

human behaviors such as think good

thoughts, speak good words and take good

actions. Basically, the philosophy of tri kaya

parisudha found in Sarasamuccaya, one of

Hindu scripture which contains ethical

values that present injunctions and

prohibitions of individuals as guidance of

their behavior. Sarasamuccaya mentioned

tri kaya parisudha consists of:

1. Manacika parisudha: means think

good thoughts, in Sarasamuccaya

sloka 74 mentioned there are three

motions of thought that must be

purified, that are not jealous of the

others properties, affection towards

all beings and believe in the

karmaphala or the result of deeds.

Abdul Hakim Kamil

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2. Wacika parisudha: means speak good

words, in Sarasamuccaya sloka 75

mentioned there are four words that

should be avoided, that are evil

words, harsh words, libelous words

and lying or untrustworthy words.

3. Kayika parisudha: means take good

actions, in Sarasamuccaya sloka 76

mentioned there are three deeds

should be avoided, there are killing,

stealing and committing adultery.

Based on the background and

theoretical review of this study, the

hypothesis developed from the research as

follows:

1. H1: Love of money has negative

effect on ethical behavior of tax

consultant

2. H2: Self efficacy has positive effect

on ethical behavior of tax

consultant

3. H3: Philosophy tri kaya parisudha

has an ability to weaken the effect

love of money on ethical behavior

of tax consultant

4. H4: Philosophy tri kaya parisudha

has an ability to strengthen the

effect of self-efficacy on ethical

behavior of tax consultant

The Concept of research is shown in figure below:

Figure 1 – Research Concept

MATERIALS AND METHODS

Data collection in the study using

survey method with questionnaire.

Questionnaires that have been prepared

are sent directly to the respondent, the

questionnaire used is a questionnaire that

returned and has been filled completely by

the respondent. The population in the

study is 228 registered tax consultant

whom register in Ikatan Konsultan Pajak

Indonesia (IKPI) Bali Regency. Sampling

method used is saturated sampling

technique.

Dependent variables in the study are

ethical behavior, independent variables are

love of money and self-efficacy, while

philosophy of tri kaya parisudha as

Love of Money

Self-Efficacy

Ethical Behavior

Philosophy Tri Kaya

Parisudha

789 | The Role of Motivation In Mediating The Influence of Human Relations and Discipline on

Employee Performance At The Directorate of Port Ministry of Transportation

moderation variable. The instrument used

to measure ethical behavior of tax

consultant was the instrument adopted

from Sihwahjoeni and Gudono (2000),

variable love of money measured using

instruments adopted from Tang (1992) and

Martini (2016), self-efficacy measured using

instruments adopted from Akbar (2016),

and philosophy of tri kaya parisudha

measured using individual value

instruments adopted from Akaah and Lund

(1994) and Scott (1965).

Data analysis techniques used in the

study were multiple linear regression

analysis and Moderated Regression

Analysis (MRA). Technique of data analysis

began with pilot test, instrument test that

were validity and reliability test. Classical

assumption test also has done to know that

the regression model used are free from the

classical assumption and the classical

assumption test used in the study are

normality, multicollinearity, and

heteroscedasticity test.

RESULTS AND DISCUSSION

228 questionnaires distributed on

registered tax consultant Bali Regency,

there were 43 questionnaires did not return

thus 185 questionnaires used in the study

with return rate of respondent’s 81.14

percent. SPSS (Statistical Package for the

Social Sciences) is used further in data

analysis on descriptive statistics, instrument

test, classical assumption test, multiple

linear regression analysis and MRA

(Moderated Regression Analysis).

Descriptive statistics that provide

information on minimum values, maximum

values, mean values, and standard

deviations are presented as follows:

Table 1. Descriptive Statistic

Construct

Minimum

Maximum

Mean

Standard

deviation

Love of Money (X

)

41,00

76,00

60,23

9,25

Self-Efficacy (X

)

19,00

38,00

31,55

4,69

Tri Kaya Parisudha (X

)

47,00

71,00

59,48

7,09

Ethical Behavior (Y)

17,00

45,00

35,89

6,14

Based on the results of descriptive

statistics in Table 1, mean value for variable

love of money (60.23), self-efficacy (31.55)

and tri kaya parisudha (59.48) close to

maximum value (76.00), (38.00), and (71.00)

shows that the tax consultant’s love of

money, self-efficacy and tri kaya parisudha

have entered into quite high group. Mean

value of variable ethical behavior (35.89)

close to maximum value (45.00) show that

the tendency of tax consultant’s ethical

behavior while providing their professional

services to clients quite high.

The result of instruments test shows

Abdul Hakim Kamil

Tiarapuspa

Achmad Fauzi

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the validity of the correlation coefficient

value of each item question variable love of

money, self-efficacy, tri kaya parisudha, and

ethical behavior magnitude above 0.30

thus it can be stated that all questions in

the questionnaire are valid and fit for use in

the research. The reliability test results

show the value of Cronbach’s alpha for the

variables of love of money, self-efficacy, tri

kaya parisudha and ethical behavior 0.879,

0.797, 0.889, and 0.767, respectively,

greater than 0.70, which means that all

instruments are reliable.

The result of classical assumption test

for normality test, multicollinearity test, and

heteroscedasticity test on multiple linear

regression equation and MRA analysis

equation shows that both equation models

are free from classical assumption. The

results of normality, multicollinearity and

heteroscedasticity test are presented in

tables as follow:

Table 2. Normality test

Unstandardized

Coefficient

185

Normal Parameters

Mean

0,000

Most Extreme Differences

Standard Deviation

4,654

Absolute

0,058

Positive

0,058

Negative

-0,051

Test Statistic

0,058

Asymp. Sig (2 tailed)

0,200

Residual data will be distributed

normal if the significance value from

normality test is above 0,05 (> 0,05). Based

on result obtained, it shows that the

significance value is 0,200 greater than 0,05

which means that the residual data in the

study are normally distributed.

Table 3. Multicollinearity test

Unstandardized

Coefficient

Standardized

Coefficients

Beta

Collinearity Statistics

Model

Std. Error

Sig

Tolerance

VIF

Constant

1,328

3.033

0,438

0,662

-0,218

-0,038

-0,328

-5,778

0,000

0,979

1,022

0,680

0,074

0,519

9,156

0,000

0,979

1,022

The multicollinearity test found that

the tolerance value of each variable in the

study is greater than 10% or 0.10 and the

VIF (Variance Inflation Factor) value of each

variable is less than 10, the result shows

that there was no multicollinearity in the

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research variables.

Table 4. Heteroscedasticity test

Unstandardized

Coefficient

Standardized

Coefficients

Beta

Model

Std. Error

Sig

Constant

7,402

1,674

4,423

0,000

0,053

0,021

0,175

2,535

0,212

-0,217

0,041

-0,367

-5,303

0,513

The result of heteroscedasticity test

found that the value of significance of each

variable are greater than 0.05 which means

that there are no symptoms of

heteroscedasticity from the regression

model of the study.

Statistical analysis multiple linear

regression has been used to examine the

effect love of money and self-efficacy on

tax consultant’s ethical behavior and the

MRA (Moderated Regression Analysis) has

been used to test how the philosophy of tri

kaya parisudha are moderating the effect

love of money and self-efficacy on tax

consultant’s ethical behavior in Bali. The

results of multiple linear regression tests

and MRA are shown as follows:

Table 5. Multiple Linear Regression Analysis Test

Model

Unstandardized

Coefficients

Standardized

Coefficients

Sig.

Std.

Error

Beta

(Constant)

1,328

3,033

0,438

0,662

Love of Money (X

)

-0,218

-0,038

-0,328

-5,778

0,000

Self-Efficacy (X

)

0,680

0,074

0,519

9,156

0,000

0,653

0,427

Adjusted (R

)

0,421

F Count

67,814

Signification F

0,000

Based on Table 5, the following regression

equations as follows:

Y = α + β

+ β

2 +

e ………………….…. (1)

Y = 1.328 – 0.218 X

+ 0.680 X

2 +

The regression equation showed

constant value (α) 1.328 means that if love

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of money and self-efficacy variable is equal

to zero then ethical behavior of tax

consultant in Bali will be 1.328. Regression

coefficient (β

) on love of money variable is

-0.218. Negative regression coefficient

means that if love of money increases by

one unit, then ethical behavior of tax

consultant will be decrease by 0.218 unit.

Regression coefficient (β

) on self-efficacy is

0.680, positive regression coefficient means

that if self-efficacy increases by one unit,

then ethical behavior of tax consultant will

be increase by 0.680 unit.

The adjusted value (R2) is 0.421, which

means that 42.10% of variance variable

ethical behavior of tax consultant can be

explained by the variation of love of money

and self-efficacy variables. The remaining

57.90% is influenced by other variance

variables that had not included in the

research model. The value of F count was

found 67.814 with a significance level of

0.000 whereas the value below alpha 0.05

thus indicating the model used in the study

was feasible.

Partial significance test result (t test)

show love of money variable has t value

negative -5.778 and significance value

0.000 which is below 0.05, that means love

of money has a significant negative effect

on ethical behavior of tax consultants, so

hypothesis 1 is accepted and hypothesis 0

is rejected. Furthermore, t test on self-

efficacy variable show t value is positive

count of 9.156 with a significance level of

0.000 below 0.05 which means, self-efficacy

has a significant positive effect on ethical

behavior of tax consultants, therefore

hypothesis 2 is accepted and hypothesis 0

is rejected.

Table 6. MRA (Moderated Regression Analysis) Test

Model

Unstandardized

Coefficients

Standardized

Coefficients

Sig.

Std.

Error

Beta

(Constant)

-109,539

24,548

-4,462

0,000

Love of Money (X

)

-0,249

0,199

-0,341

-1,253

0,000

Self-Efficacy (X

)

0,066

0,006

3,582

10,302

0,001

Tri Kaya Parisudha (X

)

0,003

0,367

0,959

0,339

1 *

-0,014

0,004

-1,643

-3,330

0,001

2 *

0,033

0,012

-2,250

-2,750

0,007

0,726

0,526

Adjusted (R

)

0,513

F count

39,799

Signification F

0,000

Based on table 6 can be compiled

regression equation as follows:

Y = α + β

+ β

+ e ………………………… (2)

Y = -109.539 – 0.249X

+0.066X

+0.003X

–

793 | The Role of Motivation In Mediating The Influence of Human Relations and Discipline on

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0.014X

+ 0.033X

Moderating coefficient variable (β4) is

negative amount -0.014, which means that

if the interaction between love of money

and tri kaya parisudha increases one unit

then love of money and implementation of

philosophy tri kaya parisudha will be

weaken the effect of love of money on tax

consultant’s ethical behavior as amount -

0.014 unit. Moderating coefficient (β5) is

positive amount 0,033, which means that if

the interaction between self-efficacy and tri

kaya parisudha increases one unit then self-

efficacy with implementation of philosophy

tri kaya parisudha will strengthen the

influence of self-efficacy on tax consultant’s

ethical behavior as amount 0.033.

Based on Table 6, the adjusted value

) amount 0.513 means that 51.3%

variance dependent variable of ethical

behavior can be explained by the variance

love of money and self-efficacy variables

which have been moderated by tri kaya

parisudha, while the remaining 48.7% is

affected by other variance variables which

is not included in the research model. The

result of F test analysis shows the

significance level of 0.000 is smaller than α

(0,05) which means the research model is

feasible to be used to verify the hypothesis

formed. The result of partial significance

test (t test) shows the interaction of tri kaya

parisudha and love of money has t value

equal to -3,330 with significance value

0,001 which mean hypothesis H

accepted

and H

rejected. The result show that

philosophy of tri kaya parisudha has

capability to moderate the influence of love

of money on the tax consultant's ethical

behavior. The result of tri kaya parisudha

interaction and self-efficacy has a value of t

count -2.750 with a significance value of

0.007 which means hypothesis H

accepted

and H

rejected. It shows the philosophy of

tri kaya parisudha has an ability to

moderate the influence of self-efficacy on

ethical behavior of tax consultant.

The results of multiple linear regression

analysis and MRA tests showed that four

hypotheses constructed in this study were

all accepted. The love of money variable has

a regression coefficient of -0,218 and a

significance value of 0.000 (<0.05) which

means hypothesis 1 (H

) is accepted. This is

shows love of money has a significant

negative effect on tax consultant’s ethical

behavior. Coefficient of negative-value

regression means, the higher tax

consultant's love of money, the lower

ethical behavior is shown hence someone

whom have high love of money perception,

they will try all possible things to pursue

their needs even though not in accordance

with ethics (Basri,2015). Tang and Chiu

(2003) found that love of money variable as

the root of crime. This is in line with

attribution theory, internal attribution

cause refers to aspects of individual

behavior that exist in their personality such

as perception, ability and motivation.

Individual will do unethical behavior or

fraud if there is motivation in himself and

one which is love of money and motivation

to have material goods. Materialist and

capitalist personal characteristic encourage

people to do negative things or unethical

behavior without thinking about the impact

of these actions.

The second hypothesis test shows that

self-efficacy variable has a regression

coefficient of 0.680 and a significant value

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of 0.000 (<0.05) which means hypothesis 2

) is accepted. This proves that self-

efficacy has a significant positive effect on

the tax consultant's ethical behavior.

Regression coefficient is positive value

means the higher self-efficacy tax

consultants, will be the higher their ethical

behavior shown in provide their services to

clients. Tax consultants whom have the

belief on their ability to recognize the

presence of ethical values, will use these

values as a moral foundation that guides

them in behaving more ethically by follow

the standards of their professional code of

ethics hence tax consultant whom follow

the rules will be confidence to deal with

pressure when they faced ethical dilemma

situation. The results of research in line with

the theory of attribution that explains that

the ability of individuals is one of the

internal factors that affect behavior. Ethical

theory is also in line with the results of

research where ethics consists of moral

principles and standards that encourage

individuals to behave ethically. The higher

the individual's ability to understand the

moral and ethical values, the higher the

ability to behave ethically.

Third hypothesis testing show

interaction moderation variable tri kaya

parisudha and love of money have

regression coefficient of -0.014 and a

significance value of 0.001 (<0.05) which

means hypothesis 3 (H

) is accepted. This

proves that the philosophy of tri kaya

parisudha weaken the influence of love of

money on the ethical behavior of tax

consultants. The negative regression

coefficient means increasing love of money

along with the implementation of

philosophy tri kaya parisudha will be

weaken the effect of love of money on tax

consultant’s ethical behavior. The results of

research are in line with the theory of

attribution which explains that the behavior

of individual beside influenced by internal

factors, will be influenced by external

factors as well, such as culture,

environment, pressure situations or certain

circumstances. Luthans (2005) explains that

environments such as social conditions,

social values, and public outlook are

external causes that can affect a personal

behavior. The role of local wisdom tri kaya

parisudha as external factor has control

ability inhibit behavior love of money since

in tri kaya parisudha culture there are

ethical values that can be a guide in

individual life. Tri kaya parisudha taught

that to receive good you must be on the

goodness frequency by think good

thoughts, speak good words and take good

action. The implementation of local wisdom

tri kaya parisudha will create positive

feedback that affected to personal

performance and self-management to

behave ethically.

The results of the test on the fourth

hypothesis show that interaction

moderation variable tri kaya parisudha and

self-efficacy have regression coefficient

value of 0.033 and the significance value of

0.007 (<0.05) which means hypothesis 4

) is accepted. This has been proved that

the philosophy of tri kaya parisudha

strengthen the influence of self-efficacy on

ethical behavior of tax consultant. The

positive value of the regression coefficient

means the higher of self-efficacy individual

follow by implementation philosophy tri

kaya parisudha will impact to higher the

influence of self-efficacy on tax consultant's

795 | The Role of Motivation In Mediating The Influence of Human Relations and Discipline on

Employee Performance At The Directorate of Port Ministry of Transportation

ethical behavior. The results of research in

line with the theory of attribution that

states the individual’s belief on their ability

to understand the value of ethics will be

influenced by external factors such as social

culture and local wisdom. Tri kaya

parisudha is one of the moral or ethical

knowledge in Hinduism that affect the

ability of individuals to understand the

moral and ethical values as their guidance

on behave. Individual with high self-efficacy

will be has strong personality whom belief

on their ability to perform positive behavior

by controlling their thoughts, words and

deeds thus while they did their professional

responsibilities, they will do based on

ethical standard. The results are also in line

with the theory of cognitive moral

development of Kohlberg which states that

tax consultant can build their cognitive

abilities through actions which will be

motivated by their environment. Human

awareness and perception of justice and

ethical principles can be influence by social

culture whereas philosophy tri kaya

parisudha here as an external factor has

consist of ethical values to guide individuals

in their ethical behavior.

CONCLUSIONS

Based on the results of the analysis and

discussion it can be concluded as follows:

1. Love of money has negatively

affected to ethical behavior of tax

consultant. The higher love of

money tax consultant’s motivation

will be the lower ethical behavior

owned by tax consultant while they

provide their services to clients.

2. Self-efficacy positively affected the

ethical behavior of tax consultant.

The higher self-efficacy or the tax

consultant's belief on their ability to

understand ethical content, the

higher of tax consultant’s behavior.

3. The philosophy of tri kaya

parisudha has an ability to weaken

the influence of love of money on

the ethical behavior of tax

consultant. Love of money followed

by implementation of philosophy tri

kaya parisudha will be weaken the

effect of love of money on ethical

behavior of tax consultant.

4. The philosophy of tri kaya

parisudha has an ability to

strengthen the influence of self-

efficacy on the ethical behavior of

tax consultant. Self-efficacy

followed by an implementation of

philosophy tri kaya parisudha

reinforces the influence of ethical

self-efficacy on tax consultant’s

ethical behavior.

Suggestions that can be given based on the

results of the conclusions are as follows:

1. The results of the study shows that

philosophy of tri kaya parisudha as

one of the local wisdoms has been

proved able to weaken love of

money and strengthen self-efficacy.

Tax Consultant is advised to use

local wisdom in their professional

life as self-controller while they

provide services and assist clients to

avoid ethical problem, as an

Abdul Hakim Kamil

Tiarapuspa

Achmad Fauzi

| 796

example Balinese local wisdom tri

kaya parisudha which have ethical

values and taught how to stay in

goodness frequency by think good

thoughts, speak good words and

take good actions, those ethical

values have been universal values

that already known in all over the

world of societies as ethical

guidance in life.

2. Further research is expected to

combine interview techniques or

experimental methods thus the

results obtained will be more

accurate.

Further research is expected to use

another local wisdom variable to examine

ethical behavior variable since Indonesia

known as country that has a rich culture

with local wisdom.

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