<![CDATA[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]]>
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