The Role of Professional Tax Consultants in the Indonesian Tax System
Access Status
Open access
Authors
Komara, Ahmad
Date
2017Supervisor
Prof. Dale Pinto
Type
Thesis
Award
PhD
Metadata
Show full item recordFaculty
Curtin Business School
School
Curtin Law School
Collection
Abstract
This research investigated the role of tax consultants in the Indonesian tax system in addition to factors affecting their decisions when advising clients. The study revealed that tax consultants played the most substantial role in the preparation of tax returns compared with other roles such as assisting clients in tax audits. It was also discovered that client and consultant related features were less influential than decision context related elements on tax consultants when advising clients.
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