FAKTOR-FAKTOR YANG MEMPENGARUHI NIAT WAJIB PAJAK MENGGUNAKAN KONSULTAN PAJAK

ABSTRACT This study aims to determine the relationship between the understanding of tax regulation, taxation socialization, Account Representative services and taxpayer tax on performance using tax consultants. The population used in this study is taxpayers who use the services of tax consultants in the city of Palembang. The sampling method was done with convenience sampling and found 129 respondents. Hypothesis testing using multiple linear analysis method with the help of SPSS 23. Multiple test result showed that tax, socialization of taxation, and service of Account Representative negative to intention to use tax consultant. Motivation Taxpayers have a positive impact on the intention of using tax consultants. Keywords: understanding of tax regulations, tax socialization, service representative, taxpayers motivation of performance intentions and intention of using tax consultant