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All Journal Jurnal Reviu Akuntansi dan Keuangan Journal of Indonesian Economy and Business IKRA-ITH EKONOMIKA eCo-Buss International Journal of Marketing and Human Resource Research Acman: Accounting and Management Journal Journal of Artificial Intelligence and Digital Business Jurnal Digitalisasi Akuntansi Journal of Accounting Inaba Inaba of Community Services Journal
Wajib Ginting
Universitas Indonesia Membangun
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Electrical & Electronics Engineering Engineering Environmental Science Languange, Linguistic, Communication & Media Library & Information Science Public Health Social Sciences

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Pengaruh Modernisasi Perpajakan, Pengetahuan Pajak, dan Persepsi terhadap Minat Penggunaan Konsultan Pajak. Yourinda, Annisa; Ginting, Wajib
IKRAITH-EKONOMIKA Vol. 9 No. 1 (2026): IKRAITH-EKONOMIKA Vol 9 No 1 Maret 2026
Publisher : Universitas Persada Indonesia YAI

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Abstract

Through the self-assessment system, the responsibility for fulfilling tax obligations is transferred to taxpayers, who are required to carry them out independently without reliance on other parties. In an effort to enhance the efficiency and transparency of tax administration, the government has implemented the Coretax Administration System as part of tax administration modernization. The implementation of this system may influence taxpayer behavior, including interest in utilizing tax consultant services. The present study aims to analyze the effect of Coretax-based tax administration modernization, tax knowledge, and taxpayers’ perceptions on the interest in using tax consultant services among individual taxpayers listed at KPP Pratama Bandung Tegallega. A total of 100 respondents were selected as the research sample, determined using the Slovin formula within a quantitative research approach. Data were analyzed using multiple linear regression with the assistance of SPSS. The findings indicate that tax administration modernization, tax knowledge, and taxpayers’ perceptions do not have a significant effect on the interest in using tax consultant services, either partially or simultaneously.
Co-Authors Aisyah Ananda Putri Angelawati, Veronica Tria Dessy Rosmawati Dinny Nuari Nurlita Rochaendi Erikson Situmorang Fatikhah, Ananta Allahysyach Fauziah, Yulistia Resti Ferry Kosadi Kamilah, Salwa Koswara, Natasya Insani Majid Muhtarudin Muhtarudin Octaviany, Siska Parwati, Shifa Putra, Raihan Cipta Permana Rifka Loka, Yolana Vina Merliana Yourinda, Annisa Zannati, Nurul Izmi Aulia