PENGARUH PENGETAHUAN PERPAJAKAN DAN PERSEPSI TENTANG KONSULTAN PAJAK TERHADAP MINAT MENGGUNAKAN KONSULTAN PAJAK PADA WAJIB PAJAK DI KPP PRATAMA PALEMBANG

ABSTRACT

This study aims to determine whether the variable knowledge of taxation and perceptions about tax consultants have an effect on the interest of using tax consultants on taxpayers in KPP Pratama Palembang. The theory used in this research is the theory of knowledge, perception and interest. The population is all taxpayers of the Agency registered in KPP Pratama Palembang that is as much as 33,995 corporate taxpayers with the number of samples of 100 respondents. Data analysis techniques used are multiple regression analysis to determine the effect of tax knowledge variables, the perception of tax consultants and interest in using tax consultants. The results showed that the variables of tax knowledge and perceptions about tax consultants have a significant effect on the interest of using tax consultants.

Keywords: Knowledge, Perception and Interests