Formosa Journal of Applied Sciences (FJAS)
Vol. 4 No. 10 (2025): October 2025

The Role of Tax Consultants in Core Tax-Based VAT Payment Compliance

Melkisedek Pamora Samuah Sihombing (Universitas Sam Ratulangi)
Anneke Wangkar (Universitas Sam Ratulangi)
Claudia W.M. Korompis (Universitas Sam Ratulangi)



Article Info

Publish Date
20 Oct 2025

Abstract

This study aims to analyze the role of tax consultants in improving taxpayer compliance with Value Added Tax (VAT) payments in the era of the Core Tax Administration System at the Tax Consultant Office of Vaudy Starworld & Partners. The research used a descriptive qualitative method with in-depth interviews with three senior tax consultants. The results show that tax consultants have a strategic role as intermediaries, supervisors, technical supervisors, and conveyors of information related to changes in tax regulations. The implementation of Core Tax improves administrative efficiency and reduces reporting errors from 3-4 times to very rare. Client compliance has increased significantly, as shown by the growth of clients from 10 (2023) to 12 (2025) with a compliance rate of 100% for complete and correct tax returns. The research concludes that the presence of tax consultants significantly helps improve taxpayer compliance, both formally and materially, in the face of the complexities of the modern tax system.

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Journal Info

Abbrev

fjas

Publisher

Subject

Control & Systems Engineering Decision Sciences, Operations Research & Management Education Engineering Social Sciences

Description

Formosa Journal of Applied Sciences (FJAS) seeks to propose and disseminate the knowledge by publishing original research findings and novelties, review articles and short communications in the wide spectrum of applied sciences. Scope of the journal includes: Biology, chemistry, physics, ...