Pengaruh Pengetahuan Pajak dan Kualitas Jasa Konsultan Pajak Terhadap Kepatuhan Wajib Pajak

Moch Fachri Husaini, Afifudin Afifudin, Umi Nandiroh

Abstract


Indonesian tax law implements a self-assessment system, where taxpayers are responsible for calculating, depositing and reporting their own taxes. Self-evaluation is important, and cooperation between taxpayers and the government is crucial to improving compliance. For this reason, the DJP needs to collaborate with the government, open communication with the public about the importance of taxes, and explain transparency in the use of tax money. Consistent communication needs to be carried out to achieve this goal. Tax knowledge influences taxpayer compliance. Pelawi (2022) found a positive impact, while Fitrianingsih et.al. (2018) found a negative impact. A good understanding of taxes should increase awareness of tax obligations. The quality of tax consultant services also influences taxpayer compliance. Research by Pelawi (2022) found a positive correlation, while research by Maulana (2020) found a negative impact. Khairannisa and Cheisviyanny (2019) highlight the importance of tax consultant advice, stating that selecting consultants with conservative views can increase taxpayer compliance. This study was conducted at KKP Dr.Mohamad Yasin SE., BKP., MM., AK. which is located on Jl.T.Tururuka Lrg.Bima No.02 Palu. Researchers chose this place because it has extraordinary tax consulting services. This shows that the second Best Hospital in the city of Palu is recognized. Data were analyzed using SPSS 25. The results of this research show that tax knowledge and the quality of tax consultant services influence taxpayer compliance.

Keywords: Taxpayer compliance, tax knowledge, and quality of tax consultant services

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References


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