Apakah Terdapat Perbedaan Tingkat Kepatuhan Antara Klien Konsultan Pajak Dengan Bukan Klien?

Abstract

This study examines the differences of tax compliance and its influent factors between tax consultant’s clients and self-assessment tax payers. The population of this research was all corporate tax payers listed in Padang Primary Tax Office. Sample was chosen by using purposive sampling method, Hair teory (2006:12) and convenience sampling method, so the respondents were 374 tax payers which consisted of 219 tax consultants clients and 155 self-assessment tax payers. Data was collected by using quisionaires. Data analysis technique used was independent sample t-test. The result indicated that there was a significant difference about complaince and its influent factors (tax knowledge, counseling perception, and quality service perception-except tax audit perception) between tax consultants clients and self-assessment tax payers. There was no significant difference about tax audit perception between tax consultant’s clients and self-assessment payers. This research also found that tax consultant’s clients had higher point in all factors compared to self-assessment tax payers. Based on the result, we concluded that some tax payers preferred using tax consultants because of psychologic factors such of worry or fear. So, if tax authorities want to improve the tax compliance, they have to build a good synergy with tax consultants.

Keywords : tax consultant, compliance, tax knowledge, counseling, quality service, tax audit.