THE INFLUENCE OF KNOWLEDGE OF TAXATION, PERCEPTION ABOUT TAX CONSULTANT,AND PERCEPTION ABOUT ACCOUNT REPRESENTATIVE ON INTEREST IN USING THE SERVICES OF A TAX CONSULTANT BY CORPORATE TAXPAYERS

EVALINE NOVIARANTI. The influence of knowledge of taxation, perception about tax consultant,and perception about account representative on interest in using the services of a tax consultant by corporate taxpayers . Faculty of Economics Universitas Negeri Jakarta, 2018. This study aims to analyze the factors that affect the corporate taxpayers use tax consultant services. The independen variable in this research are knowledge of taxation, perception about tax consultant, and perception about account representative (AR) while the dependent variables is interest in using the services of a tax consultant by corporate taxpayers. The data used in this research is primary data by using a questionnaire. The sampling technique is using purposive sampling. The subject of this research is corporate taxpayers registered In KPP by taking sample of 100 respondents. Respondents answer is the questionnaire were analyzed using linear regression analysis using SPSS 23 for then be concluded. Based on the results of the data analysis, found that (1) the tax knowledge of corporate taxpayer have positive significant effect on interest in using the services of a tax consultant by corporate taxpayers and (2)interest of using tax consultant services have positive significant effect on interest in using the services of a tax consultant by corporate tapayers . While perception about Account Representative has not effect at all ons the corporate taxprayer’s interest of using services of tax consultant by corporate taxpayers. Keywords: tax knowledges, perception, tax consultants, account representative, interest, tax consultant services, corporate taxpayers