Title: REVEALING THE MYSTERY OF DETERMINING THE TAX COMPLIANCE FEE OF TAX CONSULTANTS
Author: NOR HASAN
Affiliations: Master of Accounting Study Program, Faculty of Economics and Business, Universitas Airlangga Surabaya
Publisher: Universitas Airlangga
Abstract
This research aims to determine the pattern of fee determination by Tax Consultants in providing services in the field of taxation. The method used in this research is a descriptive qualitative method because this research requires a systematic, factual and accurate description of certain facts and characteristics about an event or action that are connected chronologically based on the informant's experience regarding determining fees by Tax Consultants. Descriptive research focuses attention on actual problems as they exist at the time the research takes place. Through descriptive research, researchers try to describe events and happenings that are the center of attention without giving special treatment to these events. Determination of fees for services can be determined using a certain formula, in this case in the form of fees for services in the field of taxation provided by a Tax Consultant. Based on the results and discussion of research, there are several patterns in determining fees by Tax Consultants for services in the field of taxation provided by Tax Consultants.
Keywords: Tax Consultant, Service Fees, Fee Determination Patterns
Sources: http://repository.unair.ac.id/87240/
