Existence of Tax Consultants in Implementing the Voluntary Disclosure Program

Authors

  • Siti Isnaniati Brawijaya University, Malang, Indonesia
  • Eko Ganis Sukoharsono Brawijaya University, Malang, Indonesia
  • Roekhudin Brawijaya University, Malang, Indonesia
  • Zaki Baridwan Brawijaya University, Malang, Indonesia

DOI:

https://doi.org/10.1229/tecempresarialjournal.v18i1.156

Keywords:

Tax Consultant; Voluntary Disclosure Program.

Abstract

The existence of a tax consultant can assist the Directorate General of Taxes in educating taxpayers amid little public trust in tax officers, with a lot of well-implemented tax understanding that will create awareness of disclosure of assets that have not been disclosed. Through the Voluntary Disclosure Program (PPS) launched by the government, it is hoped that it will provide an opportunity for taxpayers to voluntarily disclose their obligations by paying income tax based on asset disclosure. The purpose of this study is to determine the existence of tax consultants in the implementation of voluntary disclosure programs. While the research method used qualitative transcendental phenomenology. Collecting data in this study is observation, interviews, and text analysis accompanied by documentation. The results of this study are that people can understand taxes well and can carry out their obligations and make a Voluntary Disclosure Program (PPS) and the existence of tax consultants who act as intermediaries for understanding taxes is increasing.

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Published

2023-03-02

How to Cite

Isnaniati, S., Sukoharsono, E. G., Roekhudin, & Baridwan, Z. (2023). Existence of Tax Consultants in Implementing the Voluntary Disclosure Program. TEC EMPRESARIAL, 18(1), 238–253. https://doi.org/10.1229/tecempresarialjournal.v18i1.156