PENGARUH SANKSI PERPAJAKAN DAN KUALITAS KONSULTAN PAJAK TERHADAP KEINGINAN WAJIB PAJAK MENGGUNAKAN JASA KONSULTAN PAJAK

This study aims to determine whether the tax sanctions and the quality of tax consultant services have an influence to the desire of using tax consultant’s services in Palembang city. The theory used in this study is Theory of Planned Behavior. The study population is all personal taxpayers registered in KPP Pratama Palembang, while the sample of this study is the personal taxpayers registered in KPP Pratama Ilir Barat, Ilir Timur and Sebrang Ulu with the sample size of 110 respondents. The data analysis technique used is multiple linear regressions with the help of SPSS 25 as analysis tool. The results of this study are the tax sanctions and the quality of tax consultant services have a significant positive effect to the desire of using tax consultant services. Keywords: Tax Sanctions, Quality of Tax Consultants, Desire of Using Tax Consultant’s Services