Mela Novita Rizki, Irma Herliza Rizki

The Role of Tax Consultants in Improving Corporate Taxpayer Compliance in the Digital Era

Introduction

The role of tax consultants in improving corporate taxpayer compliance in the digital era. Discover how tax consultants enhance corporate taxpayer compliance in the digital era through education, technical assistance, and strategic tax planning, utilizing tools like e-Filing and e-Invoices.

Abstract

The digital era has brought about major changes in the tax administration system, creating challenges as well as opportunities for corporate taxpayers (WP Badan) to improve their compliance. This study aims to analyze the role of tax consultants in supporting the improvement of taxpayer compliance in the midst of digital transformation. The method used in this study involves a qualitative approach with descriptive analysis based on related literature and empirical studies. The results of the study indicate that tax consultants have significant contributions in several main aspects. First, tax consultants act as educational agents who help corporate taxpayers understand tax obligations and the latest regulations, including the use of digital technology such as e-Filing, e-Billing, and e-Invoices. Second, tax consultants provide technical assistance to minimize administrative errors and support the efficiency of tax reporting and payment. Third, tax planning prepared by tax consultants helps corporate taxpayers optimize tax obligations while taking advantage of available tax incentives. Digital transformation in the tax system strengthens the role of tax consultants by providing tools and technologies that simplify the process of tax reporting and management. However, this study also found several challenges faced by tax consultants, including limited resources and adaptation to rapid changes in technology and regulations.

Review

This study addresses a highly relevant and timely topic concerning corporate tax compliance in the rapidly evolving digital era, specifically focusing on the pivotal role of tax consultants. The abstract clearly articulates the study's aim to analyze how tax consultants support the improvement of taxpayer compliance amidst digital transformation. The central finding that tax consultants make significant contributions in several key aspects—education, technical assistance, and tax planning—is well-defined and underscores their crucial intermediary function in a complex and digitized tax environment. The abstract effectively delineates the specific contributions of tax consultants. They are characterized as educational agents, helping corporate taxpayers understand both tax obligations and the practical application of digital tools like e-Filing and e-Billing. Furthermore, their role in providing technical assistance to minimize administrative errors and optimize reporting efficiency, alongside strategic tax planning, highlights a comprehensive value proposition. The acknowledgment that digital transformation strengthens this role by offering streamlined tools provides a balanced perspective, underscoring the synergistic relationship between technological advancements and expert human guidance. The qualitative descriptive approach, informed by literature and empirical studies, sets a foundational context for understanding these dynamics. While offering valuable insights, the abstract also transparently identifies inherent challenges faced by tax consultants, notably limited resources and the imperative to adapt rapidly to technological and regulatory shifts. This candidness is commendable, as it points to avenues for future research or practical consideration. To enhance the study's impact, future work could delve deeper into the nature of the "empirical studies" utilized, perhaps detailing the types of data or specific contexts examined. Further exploration into concrete strategies for consultants to navigate these challenges, or policy recommendations to support their continuous adaptation and resource needs, would significantly augment the practical implications of this otherwise insightful investigation.

Full Text

Comments

You need to be logged in to post a comment.