The Role of Professional Tax Consultants in the Indonesian Tax System
| dc.contributor.author | Komara, Ahmad | |
| dc.contributor.supervisor | Prof. Dale Pinto | en_US |
| dc.date.accessioned | 2018-02-23T06:41:17Z | |
| dc.date.available | 2018-02-23T06:41:17Z | |
| dc.date.issued | 2017 | |
| dc.identifier.uri | http://hdl.handle.net/20.500.11937/65964 | |
| dc.description.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. | en_US |
| dc.publisher | Curtin University | en_US |
| dc.title | The Role of Professional Tax Consultants in the Indonesian Tax System | en_US |
| dc.type | Thesis | en_US |
| dcterms.educationLevel | PhD | en_US |
| curtin.department | Curtin Law School | en_US |
| curtin.accessStatus | Open access | en_US |
| curtin.faculty | Curtin Business School | en_US |