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20.401  Articles
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The dualism of tax consultant's role as the agent of taxpayers and governments becomes a phenomenon in this research. Therefore, this research aims to understand the meaning of the dualism role of tax consultants in the taxation system. This study uses a ... see more

Introduction: This study examines the influence of accountability pressure toward information search behavior and the subsequent tax recommendation.  Background Problem: Prior research has shown that tax consultants are subject to confirmation bias d... see more

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 2... see more

Weakening economic performance during COVID-19 pandemic has an impact on state revenues in the tax sector caused dilemma for a tax consultant. This study aims to explore various ethical decisions making by tax consultants. Transcendental phenomenology Hus... see more

This study aims to obtain empirical evidence to determine the variables that affect why the taxpayer’s using tax consultants. The independent variables in this study are knowledge, tax consultant perceptions, tax sanctions, taxpayer motivation, and tax in... see more

This study aims to assess the effectiveness of the COVID-19 tax incentives that the government has issued. It focused on Micro, Small, and Medium Enterprises (MSMEs) taxpayers to participate in COVID-19 tax incentives. Using a qualitative method, this stu... see more

This research aims to explore the impact of service quality towards the satisfaction of taxpayers who use the services of Howard Tax Consultant. Dimensions of the service quality that are used as independent variables are flexibility, reliability, assuran... see more

This study aims to produce a Model of Determining Career Selection of Accounting Students as Tax Consultants at Private Universities in the City of Medan. While the specific objective: Studying the factors that influence the Career Selection of Accounting... see more

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