International Research Journal of Management, IT & Social Sciences Available online at https://sloap.org/journals/index.php/irjmis/ Vol. 6 No. 4, July 2019, pages: 174~179 ISSN: 2395-7492 https://doi.org/10.21744/irjmis.v6n4.675 174 Effect of Risk Preference, Professional Domination, Information, and Professional Relationship on Ethical Decision Making of Tax Consultants Ida Bagus Widhi Aksiana a I Ketut Sujana b Article history: Abstract Received: 27 March 2019 Accepted: 31 May 2019 Published: 15 July 2019 The purpose of this study was to determine the effect of risk preferences, professional dominance, current information, and professional relationships on tax consultant ethical decision making. This study uses a saturated sampling method with respondents being Tax Consultants Registered at the Indonesian Tax Consultant Association in the Bali Nusa Tenggara Region. Data collection methods used are questionnaires and data analysis using multiple linear regression. The results showed that risk preferences negatively affected the tax consultant's ethical decision making. Professional domination has a negative effect on tax consultant ethical decision making. Present information has a positive effect on tax consultant ethical decision making. Professional relations have a negative effect on tax consultant ethical decision making. Keywords: professional dominance; information current; professional relations; risk preference; tax consultant ethical decision making; 2395-7492© Copyright 2019. The Author. This is an open-access article under the CC BY-SA license (https://creativecommons.org/licenses/by-sa/4.0/) All rights reserved. Author correspondence: Ida Bagus Widhi Aksiana, Faculty of Economics and Business, Udayana University, Bali, Indonesia. Email address: guswidhi@gmail.com 1. Introduction Taking ethical decisions in business has many obstacles that can be grouped into organizational constraints and personal characteristics. Organizational constraints include reward systems, organizational culture, and the nature of corporate leadership while personal characteristics include misunderstanding of business, excessive commitment to the company, and ethical immaturity (Brooks & Dunn, 2008). Trevino (1986), states that one's ethical decision making will depend on individual factors of the person making the decision, so it is deemed necessary to examine the factors that can strengthen the ethical decision making of tax consultants, especially from individual factors. One of the things that can help someone in facing an ethical dilemma is ethical orientation. Ethical orientation is an alternative pattern of one's behavior to resolve ethical dilemmas, one of which is formed by idealism (Forsyth, 1980; Higgins & Kelleher, 2005). Idealism is related to actions that are guided by ethical and moral values. Professionals including tax consultants a Faculty of Economics and Business, Udayana University, Denpasar, Indonesia b Faculty of Economics and Business, Udayana University, Denpasar, Indonesia