<![CDATA[This research was conducted to determine consumer perspectives in the decision to use consulting services at Surya Jaya, Badung district. The data collection technique used in this study was in the form of interviews and documentation. Determination of informants used a purposive sampling technique, in which informants were determined who were considered to know the most among consumers and users. Surya Jaya consultant services, Badung Regency as many as 5 people. The data validity technique used is source triangulation. The data analysis technique used in this research is interactive data analysis in four perspectives and human models. The results of the research obtained from the consumer perspective in the decision to use the services of a consultant at Surya Jaya Badung Regency, obtained a human perspective and model, namely the economic man (Economic Man). Then encourage tax consultants to provide the best service, carry out their duties and authorities as tax consultants who comply and comply with applicable laws and regulations]]>
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