ANALISIS PERAN KONSULTAN PAJAK DALAM MENINGKATKAN KEPATUHAN WAJIB PAJAK (STUDY KASUS PADA KANTOR KONSULTAN PAJAK HR T-CONSULTING MANADO)

Abstract

This study aims to analyze of the role of tax consultants in improving taxpayer compliance (a case study at HR T-Consulting tax consultant office in Manado). Taxpayer compliance is a critical element in maximizing state revenue; however, administrative violations are still frequently found, leading to the imposition of penalties. In this context, tax consultants serve as advisors who provide education, consultation, and technical assistance to help taxpayers fulfill their tax obligations properly. The study employs a qualitative descriptive method, with data collected through observation, interviews, and documentation. The results indicate that HR T-Consulting has effectively fulfilled its role by preparing proper documentation, offering administrative guidance, and actively communicating with the Tax Office (KPP). The data shows a decrease in the number of sanctioned companies from six in 2024 to four in 2025. This suggests that the involvement of tax consultants positively impacts taxpayer compliance. Furthermore, the research highlights that the success of penalty reduction applications depends not only on the consultant’s competence but also on the taxpayer’s good faith and commitment. Therefore, effective collaboration between tax consultants and taxpayers is a key factor in achieving long-term compliance.