<![CDATA[Client churn poses a critical threat to the sustainability of tax consulting firms in Indonesia, particularly following major tax regulatory reforms implemented between 2023 and 2025 that have increased compliance complexity and client uncertainty. In professional service settings where trust and expertise are central, ineffective communication can weaken client relationships and accelerate churn risk. This study examines the influence of consulting service communication quality and client tenure on client churn in Indonesian tax advisory firms, addressing the limited empirical evidence on how tenure moderates communication effectiveness in this context. A quantitative cross-sectional survey was conducted involving 300 active clients of metropolitan tax consulting firms, and the data were analyzed using logistic regression with an interaction model. The results indicate that consulting service communication quality significantly reduces the likelihood of client churn (OR = 0.468, p < 0.001), confirming its role as a key protective factor in client retention. Furthermore, the interaction between communication quality and client tenure is statistically significant (β_interaction = −0.421, p = 0.015), demonstrating that the churn-reducing effect of communication quality is strongest among short-term clients with engagement periods of two years or less. These findings suggest that clear, responsive, and transparent communication is particularly critical during the early stages of the consultant–client relationship. The study contributes to the literature by empirically validating a communication-based predictive model of client churn within the Indonesian tax consulting industry and provides practical implications for firms to prioritize targeted communication strategies as an effective churn mitigation approach during periods of regulatory change.]]>
