Analysis of adaptive strategies of tax consultants in tax audits and disputes based on Henry Mintzberg's 5P strategy theory

This study aims to analyze the adaptive strategies of tax consultants in the process of tax audits and tax dispute resolution for clients of SAR Tax & Management Consultant, as well as to identify these strategies based on Henry Mintzberg's five elements of strategy. This research employs a qualitative approach using a case study method, with data collected through interviews with tax consultants and clients, supported by documentation related to the tax dispute process. The results show that the strategies applied by tax consultants are a combination of five elements: plan, pattern, position, perspective, and ploy. In terms of planning, the strategy focuses on systematic document collection and verification. The strategy pattern tends to be consistent, emphasizing the proof of cash flow and goods flow, along with strengthening the legal basis. The consultant's position is dynamic, adjusting to each stage of the dispute as a mediator, negotiator, and defender. From a perspective standpoint, tax disputes are viewed as a clarification process that requires prudence, compliance, and professional ethics, while the tactics applied focus on strengthening arguments based on facts and regulations. The strategies are adaptive, with changes made based on data developments, the dynamics of tax authorities' attitudes, and directions during the litigation process, without compromising the consistency of arguments. In the case of KSO PT. X, the strategies proved effective in strengthening the taxpayer's position and significantly reducing the tax burden, indicating that tax consultant strategies are not solely oriented toward final outcomes but also toward optimization and risk mitigation. In conclusion, tax consultant strategies in tax disputes represent a dynamic, adaptive, and structured process that requires a balance between flexibility and consistency in their implementation. Keywords : adaptive strategy, tax consultant, tax dispute, tax audit, Mintzberg’s five elements of strategy)