Officer orders soldier to kill someone. Solider doesn't want to. Does officer bear all the karmic consequence?

If a boss orders someone to kill or do something unskillful, and that someone doesn't want to do it but still does it, they both have some share in the karmic consequence. 

It's not easy to determine what the proportion of karmic responsibility is,  but it's not zero, and it's definitely not 100% on the boss as someone else suggested. IMO In my opinion.

A much less extreme example, a boss orders John Doe to sign off on a business deal even though John already did the research and determined that the deal is unfavorable to the boss and their company. John is vehemently against completing the deal, but can't convince his boss and realizes the Boss will just get someone else to sign the papers and John doesn't want to quit the company over this. 

In this case, then the boss is closer to bearing 100% of the karmic consequence of John signing off on the deal. But John's karmic responsibility is still not zero. IMO In my opinion.