Analisis Penggunaan Konsultan Pajak Dalam Pelaporan Pajak Oleh Wajib Pajak Orang Pribadi

Abstract

This research is exploratory in nature, namely exploring the factors that taxpayers consider when using tax consultant services. The objects in this research are individual taxpayers in the city of Semarang. Data was obtained using the interview method. This research uses the TRA and TPB approaches, based on this theory behavior is assumed to be determined by motivation. This motivation can be divided into two dimensions, namely the personal dimension (inner) and the social dimension (outer). The results of this research found 8 factors that individual taxpayers consider when using tax consultant services, namely economics, business operations, authority, tax understanding, assistance, business development, subjective assessment, and relationships. It is hoped that this research will be useful for further research to serve as a reference and for further research to expand the research coverage area.