Quality of Tax Consultant Services: Impact on MSME Taxpayer Satisfaction

In Indonesia, it is found that there are still many MSME taxpayers who experience problems managing their taxes due to various reasons, one of which is a lack of knowledge about taxation. To overcome the difficulties faced, tax consultants were created who can help MSME taxpayers, such as by providing tax planning based on the type of MSME business the client owns. Even though they know that tax consultants can help with the tax problems they face, MSME taxpayers may still be hesitant to use tax consultant services. This is due to uncertainty regarding satisfaction with the quality of service received by service users because each tax consultant has advantages and disadvantages. This research aims to determine the influence of reliability, responsiveness, assurance, empathy, tangible, flexibility, and price on satisfaction with tax consultant services. This research uses convenience sampling and questionnaires as data collection methods, which are distributed to MSME taxpayers in Indonesia who have used tax consulting services. The benefits of this research are expected to increase insight into customer satisfaction in the context of tax consultant services, become a reference for further research, and provide input for tax consultants to improve service quality so that they can maintain and increase user satisfaction.