ANALYSIS OF THE NEED FOR LEGAL PROTECTION FOR THE TAX CONSULTANT PROFESSION

Authors

  • Jul Seventa Tarigan Student of Law Faculty of Pamulang University, South Tangerang City, Indonesia
  • Lilis Sukianto Student of Law Faculty of Pamulang University, South Tangerang City, Indonesia
  • Lisayanti Lie Student of Law Faculty of Pamulang University, South Tangerang City, Indonesia

Abstract

ABSTRACT

The role of tax consultants in the era of the self-assessment system is needed by taxpayers to fulfil tax obligations according to tax provisions and to obtain taxpayer rights. Tax consultants also play an important role for the Government in order to improve tax compliance which is useful for increasing state revenues. However, compared to other professions, such as lawyers, public accountants, engineers and architects, there is no law that specifically regulates the rights and obligations of tax consultants. Currently, there is only a Minister of Finance Regulation that governs a legal right of tax consultants to provide consulting services in the field of taxation in accordance with the limits of their level of expertise. In the laws governing other professions there are various rights that provide legal protection to these professions. In order to provide justice and legal protection for the tax consultant profession, which has a vital role in tax collection that is useful for national development, it is necessary to analyse the legal rights that are in suit and proper to the tax consultant profession and the need for arrangements for providing legal protection for tax consultants regulated in a specific law.

Keywords: self-assessment, Tax Consultant, Legal Protection

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Published

2023-08-16

Issue

Vol. 2 No. 1 (2023)

Section

Articles