What Influences A Taxpayer’s Decision Making To Choose A Tax Consultant?

The Indonesian Minister of Finance believes that Indonesia can continue to protect society and the economy through the countercyclical and shock absorber function of the APBN (Indonesia, 2023). There are many aspects to taxation and it is very complex and dynamic. One cannot just learn it once, then apply it all the time. Often people feel confused and difficult. So this is where the role of consultant services is needed. Tax Consultants are an extension of the state to socialize, provide input, so that Taxpayers fulfill their tax obligations according to the rules. Consultants play a role in influencing taxpayers’ compliant behavior and helping taxpayers carry out their tax obligations. This research aims to analyze taxpayers’ perceptions of the use of tax consultants in providing consulting services and what influences taxpayers’ decisions in choosing their tax consultants. The hope is that it will provide input for practitioners and the academic community to prepare themselves to meet market desires. The data analysis technique used is thematic narrative analysis technique by conducting in-depth interviews and a questionnaire containing a summary of the interview results in the form of a statement. Involving 15 informants selected based on certain criteria. The result is that the public perception in Bali regarding the use of tax consultants is positive. Users of Tax Consultant services, or Taxpayers feel very helped in terms of consultations. Not only in terms of calculating, paying and reporting tax, personal taxes, corporate taxes, but also providing advance advice regarding tax planning, financial management planning, restitution and responses if taxpayers receive a letter from the Directorate General of Taxes. Factors that influence a Taxpayer’s decision in choosing a Tax Consultant are mastery of tax knowledge and regulations, responsibility and integrity, trustworthiness, service quality, communication skills, ethics and Tax Consultant educational background. The majority of users of Tax Consultant services make decisions based on various decisions, including recommendations and testimonials from trusted parties, as well as consideration of individual consultant assessments based on the criteria above.