ANALISIS PERAN KONSULTAN PAJAK TERHADAP KEPATUHAN WAJIB PAJAK DALAM MELAKSANAKAN KEWAJIBAN PERPAJAKAN PADA KONSULTAN PAJAK HR T-CONSULTING MANADO

Abstract

This study aims to analize the role of tax consultants in improving taxpayer compliance in fulfulling tax obligationsat HR T-Consulting Manado. The background pf this research stems from the low level of compliance among taxpayer, due to limited understanding of tax regulations, the complexity of the reporting system, and dynamic regulatory changes. In this cintext, tax consultants are considered strategic actors who bridge knowledge gaps and provide both technical and strategic assistance to clients. This research employs a descriptive qualitative approach using interviews, observations, and documentation. The findings reveal that tax consultants perform three main roles: educational, administrative, and strategic through tax planning. These roles contribute positively to taxpayer compliance, both formally and intrinsically. Despite encountering several obstacles such as document delays, system disruptions, and regulatory changes, HR T-Consulting manages to overcome these challenges through proactive communication, digital technology utilization, and contigency strategis. Overall, the role of tax consultants in proven to be trasformative in fostering compliant, adaptive, and sustainable taxpayer behavior. The author suggest conducting regular educational programs and regulatory briefings to ensure clients remain informed about changes in tax regulations, as well as designing a more structured and adaptive internal standard operating procedure (SOP) to enticipate document delays and technical disruptions.