Jurnal Ilmiah Akuntansi Kesatuan
Vol. 13 No. 2 (2025): JIAKES Edisi April 2025

The Role of Tax Consultants and Corporate Governance in Improving Tax Compliance of Manufacturing Firms

Rely, Gilbert (Unknown)



Article Info

Publish Date
30 Apr 2025

Abstract

This study investigates how tax consultants and corporate governance contribute to enhancing tax compliance in manufacturing firms. Utilizing a qualitative approach through literature review and library research, it highlights the sector's intricate financial structures and regulatory demands that often complicate tax compliance. Tax consultants play a vital role by providing expert guidance that helps companies understand and adhere to tax regulations, thereby minimizing the risk of errors and non-compliance. At the same time, strong corporate governance—marked by transparency, accountability, and ethical leadership—fosters an environment that encourages voluntary compliance and discourages tax evasion. The study finds that the interaction between effective tax advisory services and robust governance practices improves compliance outcomes by supporting better decision-making and commitment to legal obligations. Key governance elements such as board independence and active audit committees are identified as positively associated with higher compliance levels. The research also underscores the importance of continuous dialogue between tax advisors and corporate leaders to respond to changing tax regulations. Ultimately, this study underscores the need for manufacturing firms to align external tax expertise with internal governance structures to sustain long-term compliance. It offers valuable insights into how professional and organizational factors jointly reduce tax risks and promote ethical corporate behavior.

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Journal Info

Abbrev

jiakes

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Ilmiah Akuntansi Kesatuan (JIAKES) dikelola dan diterbitkan oleh Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LPPM) Institut Bisnis dan Informatika Kesatuan bekerjasama dengan Fakultas Bisnis dan Fakultas Vokasional IBI ...