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All Journal Jurnal Point Equilibrium Manajemen dan Akuntansi
Vicky Vendy
UPN “Veteran” Jawa Timur, Kota Surabaya, Indonesia
Economics, Econometrics & Finance

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ANALISIS PERAN DAN TANTANGAN KONSULTAN PAJAK DALAM PENYUSUNAN SPT TAHUNAN WAJIB PAJAK ORANG PRIBADI: Analysis of the Role and Challenges of Tax Consultants in Preparing Annual Tax Returns for Individual Taxpayers Essa Ananda Ramadhani; Vicky Vendy
Jurnal Point Equilibrium Manajemen dan Akuntansi Vol. 8 No. 2 (2026): Jurnal Point Equilibrium Manajemen dan Akuntansi
Publisher : Universitas Sumatera Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59963/jpema.v8i2.707

Abstract

This study analyzes the role of tax consultants and the challenges they face in preparing Annual Tax Returns for individual taxpayers. The study employs a qualitative case study approach through semi-structured interviews, observation, and documentation. The findings show that tax consultants play a role in providing consultation, verifying data, preparing working papers, conducting tiered reviews, and filing tax returns through the Coretax system. In practice, tax consultants face challenges including regulatory changes, technical issues with Coretax, differences in taxpayers’ levels of understanding, incomplete data, resulting in an increased volume of work. The efforts undertaken by tax consultants include internal discussions, data follow-up, and task prioritization. The evaluation indicates that the smooth preparation of Annual Tax Returns requires taxpayer transparency, effective communication, and a stable Coretax system. This study provides an overview of the role and challenges of tax consultants in the preparation and filing of Annual Tax Returns for individual taxpayers
Co-Authors Essa Ananda Ramadhani