Identification of Statement Ambiguity in the HPP Law: Tax Consultant Perceptions

Abstract

This study aimed to measure how much tax consultants understand about each of the changes in the six clusters contained in the Draft Legislation of HPP. This study uses a positivism paradigm with a quantitative approach. The variables of this study consist of six clusters of changes and/or additions to the HPP Law, including (1) General Tax Provisions, (2) Income Tax, (3) Value Added Tax, (4) Voluntary Disclosure Program, (5) Carbon Tax, and (6) Excise. Analysis using Confirmatory Factor Analysis (CFA) with AMOS statistical tool. The KUP1 manifest, namely "Use of NIK as an Individual NPWP", and the CUK1 manifest, namely "Changes in article 4 regarding the confirmation of additional types of excisable goods" are poorly understood by tax consultants.