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All Journal Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Jurnal Bisnis dan Akuntansi Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Jurnal Mantik Jurnal Akademi Akuntansi (JAA) Bakti Cendana: Jurnal Pengabdian Masyarakat Jurnal Pengabdian kepada Masyarakat Nusantara Ekopem: Jurnal Ekonomi Pembangunan SWARNA SWARNA: Jurnal Pengabdian Kepada Masyarakat Indonesian Journal of Enterprise Architecture
Herry Aprilia Manubulu
Universitas Kristen Artha Wacana Kupang
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Nursing Social Sciences

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Determinants of the use of tax consultant services by corporate taxpayers Herry Aprilia Manubulu; Angela Merici Minggu; Mallia Trisonya Sinaweni
Jurnal Akademi Akuntansi Vol. 9 No. 2 (2026): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v9i2.44257

Abstract

Purpose: This study analyzes the determinants influencing the use of tax consultant services among corporate taxpayers in Kupang City, Indonesia, focusing on tax knowledge, perceptions of tax consultants, perceptions of Account Representatives, and tax audits. Methodology/approach: A quantitative survey method was employed using questionnaire data from 35 corporate taxpayers who had utilized tax consultant services, selected through purposive sampling. The data were analyzed using Structural Equation Modeling–Partial Least Squares (SEM–PLS) with SmartPLS 4. Findings: The results indicate that the perception of tax consultants has a positive and significant effect on the use of tax consultant services. In contrast, tax knowledge, perceptions of Account Representatives, and tax audits do not significantly influence corporate taxpayers’ decisions to use such services. Practical and Theoritical contribution/Originality: This study provides empirical evidence on factors influencing the use of tax consultant services in Eastern Indonesia and highlights the importance of strengthening tax consultants’ professionalism and credibility to enhance taxpayer trust and service utilization. Research Limitation: The study is limited by its small sample size and focus on a single city. Future research should involve larger samples and broader geographic coverage.
Co-Authors Angela Merici Minggu Anggreini D. N. Rupidara Anggreini D. N. Rupidara Ardi B. T. Ndaumanu Arista Marlince Tamonob Cardoso, Isabel Christian Agustinus Besi Christian Daniel Manu Faimnasi, Agustina Gabriela E. Hetharia Hetharia, Gabriela Isabel Cardoso Jems Arison Zacharias Mallia Trisonya Sinaweni Margarethy Rohanie Mbado Nomleni, Fransina Nussin Hendrik Tael Rosari, Renya Yunialdi H. Teffu