International Journal of Recent Technology and Engineering (IJRTE) ISSN: 2277-3878 (Online), Volume-10 Issue-4, November, 2021 256 Published By: Blue Eyes Intelligence Engineering and Sciences Publication (BEIESP) © Copyright: All rights reserved. Retrieval Number: 100.1/ijrte.D66221110421 DOI: 10.35940/ijrte.D6622.1110421 Journal Website: www.ijrte.org Abstract: This study aims to analyze the effect of experience on ethical decisions and the influence of organizational ethical culture in moderating the relationship between experience and ethical decisions in tax consultants in the Sumatran Region including Lampung, Bangka Belitung, Palembang and Jambi consisting of 139 respondents. The analysis technique uses SEM WarpPLS with the help of the WarpPLS 7.0 application. The findings in this study, indicate that there is no significant effect between experience and ethical decisions and in an indirect relationship between experience and ethical decisions with organizational ethical culture as a moderating variable showing the results, organizational ethical culture can moderate the relationship with a significant influence. The research has met the requirements of the SEM-WarpPLS fit model Keyword: Experience, Organizational Ethical Culture and Ethical Decisions I. INTRODUCTION Tax consultants as agents and intermediaries between taxpayers and tax authorities are considered a profession that has complete tax knowledge compared to taxpayers, so that taxpayers can exercise their rights and fulfill their tax obligations appropriately in accordance with applicable tax laws. Consultants are required to be able to maintain independence, integrity and professionalism in increasing acceptance and criticizing regulations, so that tax consultants have a dual role (Rizki and Sawarjuwono, 2020). The increase in tax revenues until the end of 2020 amounted to Rp. 1,069.98 trillion or 80.25 percent and did not meet the targets that had been previously set (Widyastuti, 2021) The use of tax consultant services in Indonesia and in various countries illustrates the importance of this profession in helping taxpayers fulfill their obligations. Indonesia with a population of 267,000,000 people only has 5,025 consultants, which overall is not ideal when compared to other countries. Manuscript received on November 19, 2021. Revised Manuscript received on November 30, 2021. Manuscript published on November 30, 2021. * Correspondence Author Wiwik Tiswiyanti*, Department of Doctoral Student, Economics Doctorate, Jambi University. Indonesia. E-mail: wiek-muis@unja.ac.id Prof. Dr. H. Haryadi, Department of Bachelor of Commerce, Jambi University. Indonesia. E-mail: haryadi_kamal@yahoo.com Dr. Hj. Sri Rahayu, Department of Bachelor of Commerce, Jambi University. Indonesia. E-mail: sri_rahayu@unja.ac.id. Dr. Enggar Diah Puspa Arum, Department of Bachelor of Commerce, Jambi University. Indonesia. E-mail: enggar_diah@unja.ac.id. ©The Authors. Published by Blue Eyes Intelligence Engineering and Sciences Publication (BEIESP). This is an open access article under the CC BY-NC-ND license (http://creativecommons.org/licenses/by-nc-nd/4.0/) To provide optimal service to taxpayers, the ideal ratio for one tax consultant can reach 5,000 taxpayers (Setiawan, 2020). Meanwhile, the existing condition is that one tax consultant reaches more than 53,000 taxpayers. Tax consultants take shelter in various tax consulting organizations. One of the oldest organizations is the Indonesian Tax Consultants Association (IKPI) which was founded in 1965. The number of IKPI members in 2020 for all of Indonesia is 4,788 people (IKPI, 2020). There are still many violations related to the code of ethics, such as the consultant's decision to help clients do tax evasion by falsifying data, taking illegal actions, reporting null or incorrect Tax Returns (SPT) and others. Decision making is not an easy thing because various alternative decisions can cause conflict. Conflict occurs when unsure of choices or worried about the consequences of making wrong decisions (Anthony & Wilson, 1982). This decision-making is influenced by various individual factors, both individual and . Situational Trevino (1986) states, there are two views that affect individual unethical actions. First, influenced by the moral character of the individual and second, influenced by the environment. (Suryanto, 2020) states that if someone faces an ethical dilemma, then the behavior that appears is influenced by the interaction between characteristics related to the individual and outside the individual. This study departs from the suggestions of previous researchers Casali and Perano who suggested that for future research to examine, among others, the code of ethics, organizational ethical culture, the experience of these factors has a significance level of 75% or greater but is rarely studied. A person's experience will have an impact on the decisions taken by someone who is experienced tends to be bolder, faster and more precise in making a decision. Work experience is very important to look at individual knowledge and skills, because the longer the work experience a tax consultant has, the greater the level of knowledge and skills possessed by a tax consultant (Harmana et al., 2017). Organizational ethical culture is an employee's perception of the ethical actions of leaders regarding the importance of prioritizing ethics and providing sanctions for deviant and immoral actions within the organization. Organizational ethical culture is a combination of the individual ethical values of managers with informal and formal policies on organizational ethics (Vitell and Hidalgo, 2006). Organizational ethical culture (corporate ethical value) as a standard that guides the external adaptation and internal integration of the organization (Leiwakabessy, 2009). The Effect of Organizational Ethical Culture as A Moderating Variable in Ethical Decision Making on Tax Consultants Wiwik Tiswiyanti, Haryadi, Sri Rahayu, Enggar Diah Puspa Arum