Analysis Impact of Implementing the Effective Tax Rate Scheme for Calculating Personal Income Tax: Study on Tax Consulting Office X
DOI:
https://doi.org/10.33005/icebgc.v7i1.117Keywords:
Effective Tax Rate Scheme, Personal Income Tax Tax Consultant, Tax CalculationAbstract
This research aims to analyze the impact of changes calculations using the Effective Tax Rate Scheme in junior tax consultant. This research uses a descriptive qualitative method by collecting data through observation and interview techniques with 3(three) junior tax consultant at Tax Consulting Office X. The results of the analysis from observations and interviews show that changes to calculations using the TER scheme have a significant effect for performance of tax consultant staff, including adjustments which is conducted by Tax Consulting Office, service to clients, challenges faced, and the level of tax compliance. The research results show that the implementation of the Effective Tax Rate scheme by junior tax consultant at Tax Consulting Office X has a positive impact because it makes calculations easier and resulting in work efficiency.
Downloads
Published
Issue
Section
License
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.