FACTORS THAT IN INFLUENCE INTEREST IN USING TAX CONSULTANT SERVICES

Abstract

The purpose of this research is to examine the factors influencing the interest in utilizing tax consultant services among registered taxpayers at the South Batam Primary Tax Service Office. The study involves a sample of 400 taxpayers registered at the South Batam Primary Tax Service Office, selected through simple random sampling. The collected data will be processed using SPSS v.26. The results of this research indicate that Taxation Knowledge has a positive and significant impact, Taxpayer Motivation also has a positive and significant influence, Taxation Sanctions have a positive and significant impact, and Tax Office Service Quality has a positive and significant influence. Therefore, Taxation Knowledge, Taxpayer Motivation, Taxation Sanctions, and Tax Office Service Quality collectively have a positive and significant impact on taxpayers' interest in utilizing tax consultant services. This finding is supported by the F-test or simultaneous test results, where the F-value (142.477) exceeds the F-table (2.70), and the significance value (0.000) is less than 0.05.