The Effect of Ethical Judgment, Trust in Government and Audit Probability on Indonesian’s Tax Professional Ethical Decision: An Economics-Psychology Approach

Abstract

The implementation of a multi-discipline point of view to investigate contextual factors in ethical tax decision is still under-researched. Using the Psychology and Economics framework, the current study aims to expand our understanding regarding the effect ofa government-contextual factor on tax decisions by examining the impact of audit probability and trust in government on the relationship of ethical judgment and ethical tax decision.