Mediasi Peran Konsultan Pajak dalam Peningkatan Kepatuhan Wajib Pajak

Putri Maisaroh, Afifudin Afifudin, Umi Nandiroh

Abstract


By looking at the relationship between tax sanctions and the level of taxpayer knowledge, the researcher hopes to answer the question, "Do tax consultants play a role in influencing taxpayer compliance?" Jalan Baiduri Pandan No. 11, Tlogomas, Malang is the location of the tax consultant office of Agus Sambodo and Partners where the research took place. To obtain quantitative descriptive data, this study used census sampling and total sampling methods. The subjects of the study were individuals who sought advice from tax experts at the office of Agus Sambodo and Partners. In total, 103 people were surveyed for this study. Investigations of normality, heteroscedasticity, reliability, validity, and paths were conducted using SPSS, in addition to traditional assumption tests. The beneficial and large effects of shifting focus on informing taxpayers about It is clear from this study that taxpayers comply with the regulations. Tax evasion is significantly reduced when fines and other penalties are imposed. Tax compliance and tax knowledge are two areas where hiring a consultant can pay off big. Experts in the field of taxation have proven that the use of fines greatly increases taxpayer compliance. Professional tax preparers and auditors are invaluable assets that significantly improve taxpayer compliance.

Keywords: Tax expertise, sanctions for non-compliance, tax consultant functions, and taxpayer responsibilities.


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References


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