Title : What Influences A Taxpayer’s Decision Making To Choose A Tax Consultant?

Vol 7 No 9 (2024): Volume 07 Issue 09 September 2024

Article Date Published : 27 September 2024 | Page No.: 7382-7397 | Google Scholar | Crossref doi for this article

Abstract :

The Indonesian Minister of Finance believes that Indonesia can continue to protect society and the economy through the countercyclical and shock absorber function of the APBN (Indonesia, 2023). There are many aspects to taxation and it is very complex and dynamic. One cannot just learn it once, then apply it all the time. Often people feel confused and difficult. So this is where the role of consultant services is needed. Tax Consultants are an extension of the state to socialize, provide input, so that Taxpayers fulfill their tax obligations according to the rules. Consultants play a role in influencing taxpayers’ compliant behavior and helping taxpayers carry out their tax obligations.

This research aims to analyze taxpayers’ perceptions of the use of tax consultants in providing consulting services and what influences taxpayers’ decisions in choosing their tax consultants. The hope is that it will provide input for practitioners and the academic community to prepare themselves to meet market desires. The data analysis technique used is thematic narrative analysis technique by conducting in-depth interviews and a questionnaire containing a summary of the interview results in the form of a statement. Involving 15 informants selected based on certain criteria. The result is that the public perception in Bali regarding the use of tax consultants is positive.  Users of Tax Consultant services, or Taxpayers feel very helped in terms of consultations. Not only in terms of calculating, paying and reporting tax, personal taxes, corporate taxes, but also providing advance advice regarding tax planning, financial management planning, restitution and responses if taxpayers receive a letter from the Directorate General of Taxes. Factors that influence a Taxpayer’s decision in choosing a Tax Consultant are mastery of tax knowledge and regulations, responsibility and integrity, trustworthiness, service quality, communication skills, ethics and Tax Consultant educational background. The majority of users of Tax Consultant services make decisions based on various decisions, including recommendations and testimonials from trusted parties, as well as consideration of individual consultant assessments based on the criteria above.

Keywords :

tax consultant, tax obligations., Tax payments, taxpayer

References :

  1. Azwar, S. (2011). Sikap dan Perilaku Dalam: Sikap Manusia Teori dan Pengukurannya. Yogyakarta: Pustaka Pelajar.
  2. Clement Olatunji Olaloye, Abiodun Rafiat Ayeni-Agbaje, Abiola Peter Alaran-Ajewole. (2017). Tax Information, Administration and Knowledge on Tax Payers Compliance of Block Moulding Firms in Skiti State. Journal of Finance and Accounting. 5 No 4. 2017, pp 131- 138.
  3. Darmawan, Deni. (2019). Metode Penelitian Kuantitatif. Bandung, Indonesia: PT Remaja Rosdakarya.
  4. Darmayasa, I N., & Yuyung R.A. (2015). The Ethical Practice of Tax Consultant Based on Local Culture. Science Direct. http://creativecommons.org/licenses/by-ncnd/4.0/
  5. Ikatan Konsultan Pajak Indonesia. (2020). Standar Profesi Konsultan Pajak
  6. James Reason (1990). Human Error. Ashgate. ISBN 1-84014-104-2.
  7. Larasdiputra, G. D., & Saputra, K. A. K. (2021). The Effect of Tax Amnesty , Compliance Fees , and Tax Sanctions on Individual Taxpayer Compliance. South East Asia Journal of Contemporary Business, Economics and Law, 24(2), 84–89.
  8. (2016). Perpajakan Edisi Terbaru 2016. Yogyakarta: Andi.
  9. Mangoting, Y. (2004). Tax Planning : Sebuah Pengantar Sebagai Alternatif Meminimalkan Pajak. Jurnal Akuntansi Dan Keuangan, 1(1), pp. 43-53. https://doi.org/10.9744/jak.1.1.pp. 43-53
  10. Munabari, Fadheil Wiza & Andri Waskita Aji. 2014. Analisis Pengaruh Pengetahuan Perpajakan, Persepsi tentang Konsultan Pajak, dan Persepsi tentang Account Representative terhadap Minat dalam Menggunakan Jasa Konsultan Pajak pada Wajib Pajak Badan di KPP Pratama Bantul. Jurnal Akuntansi Vol. 2 No. 2 Desember 2014.
  11. Nugraheni ,Agustina Prativi Nugraheni., Suci Nasehati Sunaningsih., Nibras., Anny Khabibah. (2021). Peran Konsultan Pajak Terhadap Kepatuhan Wajib Pajak Jurnal Akuntansi Terapan Indonesia Vol 4 No 1 March Hal 49-58.
  12. Nguyen, T. T. D., Pham, T. M. L., LE, T. T., Truong, T. H. L., & Tran, M. D. (2020). Determinants Influencing Tax Compliance: The Case of Vietnam. The Journal of Asian Finance, Economics and Business, 7(2), 65–73. https://doi.org/10.13106/JAFEB.2020.VOL7.NO2.65 .
  13. Panggiarti, E.K., Wulandari, E. & Nugraheni, A.P.(2020) Indeks Berseri, Trend Penerimaan Pajak Daerah, Retribusi Daerah, Pendapatan Asli Daerah dan Kepatuhan Wajib Pajak Daerah di Magelang. Jurnal Riset Akuntansi dan Perpajakan Vol 7. No 1.
  14. (2012). Tata cara Penetapan dan Pencabutan Penetapan Wajib Pajak dengan Kriteria Tertentu dalam Rangka Pengembalian Pendahuluan Kelebihan Pembayaran Pajak. No 74/PMK.03/2012
  15. (2014). Persyaratan Serta Pelaksanaan Hak dan Kewajiban Seorang Kuasa. No 229/PMK.03/2014
  16. Pontoh,Fransiska Imelda Ponto, Inggriani Elim, Novi S. Budiarso.(2017). Analisis Faktor-Faktor Yang Mempengaruhi Wajib Pajak Menggunakan Jasa Konsultan Pajak. Jurnal EMBA Vol.5 No.2 Juni 2017, Hal. 1226 –1237
  17. Ponengo,Niswatin Avivah Nimas Pradani., Heni Agustina. (2022). Faktor-Faktor Yang Mempengaruhi Minat Wajib Pajak Badan Menggunakan Jasa Konsultan Pajak. Jurnal Analisa Akuntansi dan Perpajakan, Volume 6, Nomor 2, September 2022, Hlm 160- 168
  18. Priliandani, N. M. I., & Saputra, K. A. K. (2019). Pengaruh Norma Subjektif Dan Sosialisasi Perpajakan Terhadap Kepatuhan Wajib Pajak Hotel Dan Restoran. Jurnal KRISNA: Kumpulan Riset Akuntansi, 11(1), 13–25. http://dx.doi.org/10.22225/kr.11.1.1158.13-25%0Ahttps://ejournal.warmadewa.ac.id/index.php/krisna
  19. Putri, P. Y. A., & Saputra, K. A. K. S. (2022). Use of the E-Filing System by MSME Actors during the COVID-19 Pandemic. Journal of Economics, Finance And Management Studies, 05(07), 1975–1982. https://doi.org/10.47191/jefms/v5-i7-16
  1. Rahayu, Siti Kurnia. (2017). Perpajakan Indonesia: Konsep dan Aspek Formal. Bandung: Rekayasa Sains.
  2. Riabacke, Mona. (2012). A Prescriptive Approach to Eliciting Decision Information(PDF). Stockholm University. hlm. i. ISBN 978-91-7447-517-3.
  3. (2008).Pengambilan Keputusan Stratejik.Jakarta:Grasindo
  4. Suandy, Erly. (2016). Perencanaan Pajak Edisi 6. Jakarta: Salemba Empat.
  5. Suri, Gaurav; Gross, James J.; McClelland, James L. (2020). “Value-Based Decision Making: An Interactive Activation Perspective”(PDF). Psychological Review. 127 (2): 153. doi:1037/rev0000164. ISSN 0033-295X.
  6. Sutanto, Lusiana & Elisa Tjondro. 2013. Persepsi Wajib Pajak terhadap Konsultan Pajak dan Preferensi Wajib Pajak dalam Memilih Konsultan Pajak : Honest Consultant, Creative Consultant, dan Cautious Consultant. Tax & Accounting Review, Vol. 3, No. 2.

How to Cite :

What Influences A Taxpayer’s Decision Making To Choose A Tax Consultant?. Y I Gusti Agung Prama Yoga, Desak Rurik Pradnya Paramitha Nida, Cokorda Krisna Yudha , 7(9), 7382-7397. Retrieved from https://ijcsrr.org/single-view/?id=19289&pid=18945

Most read articles by the same author(s)

I Gusti Agung Prama Yoga , Desak Rurik Pradnya Paramitha Nida, Cokorda Krisna Yudha,

View

15

Citation

Downloads

Article Details