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All Journal Jurnal Reviu Akuntansi dan Keuangan Inovasi : Jurnal Ekonomi, Keuangan, dan Manajemen Jurnal Analisa Akuntansi dan Perpajakan Jurnal Akuntansi
Muhammad Nuryatno Amin, Muhammad Nuryatno
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Economics, Econometrics & Finance Social Sciences Other

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Journal : Jurnal Akuntansi

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Factors That Influence The Interest In Using Tax Consultant Services Muhammad Nuryatno, Rina Hartanti,
Jurnal Akuntansi Vol 23, No 1 (2019): January 2019
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (577.996 KB) | DOI: 10.24912/ja.v23i1.461

Abstract

The aim of the study is to examine the effect of tax sanction assertiveness factors, knowledge of taxation, taxpayer motivation, and the tax authorities’ service quality on the interest in using tax consultant services. Data was obtained by distributing 200 questionnaires to all personal taxpayers located in the working area in DKI as respondents and only 192 questionnaires were successfully filled out and returned, hence, analyzed using Structural Equation Models (SEM). The result of the study showed: (1) Tax sanction assertiveness does not affect the interest of taxpayers in using tax consultant services. (2) Knowledge of taxation has a positive and significant effect on the interest in using tax consultant services. (3) Motivation of taxpayers has a positive and significant effect on the interest in using tax consultant services. (4) Tax authorities’ service quality does not affect the interest in using tax consultant services.
Co-Authors Adinugraha, Ramaditya Akbar, Fhatur Azhari, Fadhli Cledy, Helti Deliza Henny Lestari, Syarifa Yunindiah Mahdiana, Maria Qibti Nazir, Nazmel Pribadi, Amanda Purba, Sesty Ferica Puspitasari, Windhy Rahmayanti, Maya Waruwu, Junius Menafati Wijaya, Bayu Aji