Mangoting, Yenni and Widuri, Retnaningtyas and Eoh, Tonny Stephanus (2019) The Dualism of Tax Consultants� Roles in the Taxation System. Jurnal Akuntansi dan Keuangan, Vol. 21, No. 1, May 2019, 30-37, 21 (1). pp. 30-37. ISSN 1411-0288 print / ISSN 2338-8137 online
Abstract
The dualism of tax consultants role as the agent of taxpayers and governments becomes a phenomenon in this research. Therefore, this research aims to understand the meaning of the dualism role of tax consultants in the taxation system. This study uses a qualitative approach to interpretive methods. The interpretive method assumes that reality does not stand alone but is constructed by the research subject. The method of data collection is done by interviewing two taxpayers and three tax consultants. The data analysis focused on the sentences and phrases that directly allude the researched phenomenon. The result of the research tells that there is an effort to balance the dualism of the role so that tax consultants can still protect the taxpayer�s interests, while ensuring that their services do not harm the nation. The balance of the dualism of the role is reflected into four meanings, namely: taxpayer advisors, mediators of taxpayer and government conflicts, aligning taxpayer and government relations and controlling taxpayer compliance.
Actions (login required)
![[img]](https://repository.petra.ac.id/style/images/fileicons/application_pdf.png)
