Analisis Bibliometrik: Faktor yang Mempengaruhi Wajib Pajak Menggunakan Jasa Konsutan Pajak

Abstract

This research uses a purposive selection method with five independent variables: taxpayer knowledge, taxpayer motivation, severity of tax sanctions, quality of tax services, and perception of tax consultants. The aim of this research is to determine the factors that influence business taxpayers' decisions to use tax consultants.