Belief in Karma Phala as a Moderator of Machiavellian Traits and Love of Money on Tax Evasion Perceptions

Tax compliance remains a critical issue globally, affecting economic stability and public trust. This study examines the impact of machiavellian traits and love of money on tax evasion perceptions among tax consultants in Bali, Indonesia, moderated by belief in karma phala. Using attribution theory, the research explores how internal traits and belief systems influence ethical behavior. Data from 340 tax consultants reveal that high machiavellian traits and love of money significantly increase tax evasion perceptions, while belief in karma phala mitigates these effects. The findings highlight the importance of ethical training programs and promoting cultural beliefs like karma phala in professional settings. Tax consulting firms are advised to use personality assessments during recruitment, develop strict ethical guidelines, and integrate cultural values to foster integrity. Future research should explore other cultural and psychological factors in tax compliance and assess the long-term effectiveness of ethical training programs across different contexts.