Determinants of Ethical Decision-Making: A Study on the Role of the Professionalism of Members of the Indonesian Association of Tax Consultants

This study aims to examine and analyze the direct influence among Machiavellian Traits, Perceptions of Ethics Social Responsibility, Risk Preference on Tax Consultant Ethical Decision Making. The novelty this research is use professionalism tax consultants as members profession a moderating variable. It expected that consultant can limit occurrence unethical decision making by consultant. respondents were all registered with Indonesian Consultants Association for Pekanbaru region. Data analysis techniques in using Structural Equation Modeling– Partial Least Square (SEM-PLS) Smart-PLS Software version 4.0. found traits, ethical perceptions social responsibility, risk preferences have an decision-making consultants. also moderates effect offers theoretical practical implications strengthening attitudes always prioritize ethics every decision-making. be done reducing considering risks will faced because decisions taken. value provides academic contribution regarding perception, preference, role making.