PENGARUH SISTEM PENGENDALIAN INTERN, KEPATUHAN, DAN PEMBERIAN TAMBAHAN PENGHASILAN BERSYARAT (TPB) TERHADAP PERILAKU ETIS PEGAWAI (Studi Kasus Pada Badan Pengelolaan Pendapatan Daerah Pemerintah Kabupaten Jayapura)

This study aims to determine the effect of internal control, compliance, additional income conditional  on the ethical behavior of employees of the revenue management agency in Jayapura district. This  research is correlation research or relationship, with the unit of analysis being studied are employees  who work in the BAPENDA office with a total sample of 40 employees. The questionnaire was tested  for validity and reliability before testing the research data, the test equipment used in this study used  the classical assumption test which included the normality test for linearity heteroscedasticity and the  linearity test data analysis method used was multiple linear regression analysis using the statistical  analysis tool SPSS 25.The results ofthis study indicate that the Internal Control System variable does  not have a significant effect on employee ethical behavior, while the Compliance and Supplementary Conditional variables have a significant effect on employee ethical behavior. Variables Internal  control, compliance and management compensation together (simultaneous) have a positive and  significant effect on employee ethical behavior.