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Scirj, Volume XIII [2025]
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Scirj Volume IX, Issue XII, December 2021 Edition ISSN: 2201-2796 
TAX CONSULTANT SERVICES TO IMPROVE TAXPAYER COMPLIANCE
I Made Mahayuda Sedana, Ni Ketut Rasmini, I Putu Sudana, Gayatri Abstract: This study aims to analyze SPT reporting compliance level at the South Badung Tax Service Office (KPP). This study uses a population of all taxpayers registered at the KPP Pratama South Badung which amounted to 53,629 taxpayers. Sampling was carried out byPurposive sampling technique based on certain criteria so that there are 100 respondents. The data collection technique used in this study used a survey technique with the tool used was a questionnaire (questionnaire). The data analysis technique used the SERVQUAL method, the Importance-Performance Analysis (IPA) diagram and the Simple Regression Test. The results of the study indicate that the tax consultant service according to the taxpayer has not been assessed for its maximum performance. On average, respondents rated the quality of compliance on the assurance dimension as more satisfactory than the other dimensions. Indicators that need more targeted improvement efforts because they are considered important by taxpayers but the performance of tax consultants is not good, namely on the reliability dimension (trained consultants become a proactive profession, serve and have good tax knowledge, on the responsiveness dimension, the Consultant provides an appropriate response to the problems faced by the Taxpayer, and also on the responsiveness dimension. The Consultant immediately informs the change in tax provisions and their interpretation related to the Taxpayer business. Improving tax consultant services has an effect on increasing taxpayer compliance. Reference this Paper: TAX CONSULTANT SERVICES TO IMPROVE TAXPAYER COMPLIANCE by I Made Mahayuda Sedana, Ni Ketut Rasmini, I Putu Sudana, Gayatri published at: "Scientific Research Journal (Scirj), Volume IX, Issue XII, December 2021 Edition, Page 14-19 ". Search Terms: service, compliance, tax consultant, taxpayer, service quality, importance performance analysis [Read Research Paper] [Full Screen] |
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