The Quality Effect of Service, Perception, Taxpayer Motivation of The Interest of Using Tax Consultant Services

Abstract

The purpose of this study is to determine the effect of service quality, taxpayers' perceptions of tax consultants, and motivation of taxpayers to interest in using tax consultant services. The data analysis technique used in this research is descriptive statistics. The analytical method used in this research is multiple linear regression. There is a partially significant influence between service quality, perceptions of tax consultants, and motivation of taxpayers with interest in using tax consultant services, so it can be interpreted that if these three things the higher the taxpayers get, the higher the interest in using tax consulting services. This study assesses that the growth in the number of taxpayers in Indonesia should have an impact on economic growth in Indonesia, one of which comes from tax revenue. As part of the study, there are limitations of a person or agency in calculating taxes, of course, they need consultant services to help it all. The higher the use of tax consultant services, the higher the tax income for the state. This study considers indicators that are closely related to the internal and external conditions of taxpayers to find out what interests them in paying taxes through a tax consultant. Such an approach has several advantages over current methods: it is universal, indicators are available, and the calculations are clear.