PENGARUH PENGETAHUAN PERPAJAKAN, KUALITAS PELAYANAN KONSULTAN PAJAK, MOTIVASI WP DAN SANKSI PERPAJAKAN TERHADAP MINAT MENGGUNAKAN JASA KONSULTAN PAJAK PADA WP OP DI KPP PRATAMA ILIR TIMUR

ABSTRACT This study aims to determine whether the influence of tax knowledge variables, the quality of tax consultant services, taxpayer motivation and tax sanctions on the interest of using the services of tax consultants on personal taxpayers in KPP Pratama Ilir Timur. The main theory used is the Theory of Behavior Ranning (TPB). Population is all taxpayers of private persons registered in KPP Pratama Ilir Timur, while the number of samples is 100 respondents by using purposive sampling sampling technique that is taxpayer person owning business, registered in KPP Pratama Ilir east and Ever using tax consultant services. The statistical method used to test the hypothesis in this study is multiple linear regression analysis with the help of SPSS version 23. The results obtained showed that taxable knowledge variables have a negative effect, taxpayer motivation has a positive effect, and tax sanctions have a positive effect on interest in using tax consultant services . While the variable quality of service tax consultant does not affect the interest of using the services of tax consultants. Key words: tax knowledge, quality of service, tax consultant, motivation, taxpayer, taxation sanction, interests, tax consultant services, individual taxpayer