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RELATIONSHIPS WITH TAX AUTHORITIES AS A DETERMINANT OF TAX CONSULTANT PERFORMANCE IN INDONESIA

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Jurnal Akuntansi dan Keuangan Indonesia2025https://doi.org/10.7454/jaki.v22i1.1960article
ABDC C
Weight
0.50

What the paper says

Background: Tax consultants are central to supporting taxpayer compliance in Indonesia. While technical competence is essential, their performance also depends on constructive engagement with tax authorities, an aspect rarely examined in the Indonesian context. Methods: This study employed a quantitative survey of 158 licensed tax consultants in Indonesia. Data were analyzed using Structural Equation Modeling (SEM-PLS) to test the direct and mediating effects of technical skills and relationships with tax authorities on job performance. Findings: The results indicate that technical skills significantly improve both relationships with tax authorities and perceived job performance. Furthermore, relationships with tax authorities mediate the effect of technical skills on performance, highlighting their strategic role in enhancing consultants’ effectiveness. Conclusion: Strong technical competence, when combined with positive relationships with tax authorities, enables consultants to provide accurate advice, strengthen compliance, and build professional credibility. For policymakers and professional associations, these findings suggest the importance of continuous technical training and fostering collaborative forums between tax consultants and tax authorities. Novelty/Originality: This study contributes empirical evidence from Indonesia by introducing relationships with tax authorities as a mediating variable between technical skills and tax consultant performance. This relational perspective enriches existing tax compliance literature and offers insights for professional practice.

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https://doi.org/https://doi.org/10.7454/jaki.v22i1.1960

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@article{unknown2025,
  title        = {{RELATIONSHIPS WITH TAX AUTHORITIES AS A DETERMINANT OF TAX CONSULTANT PERFORMANCE IN INDONESIA}},
  author       = {Unknown author},
  journal      = {Jurnal Akuntansi dan Keuangan Indonesia},
  year         = {2025},
  doi          = {https://doi.org/https://doi.org/10.7454/jaki.v22i1.1960},
}

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RELATIONSHIPS WITH TAX AUTHORITIES AS A DETERMINANT OF TAX CONSULTANT PERFORMANCE IN INDONESIA

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Evidence weight

0.50

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.50 × 0.4 = 0.20
M · momentum0.50 × 0.15 = 0.07
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.