Kuasa dan Konsultan Pajak: Model dan Perbandingan

Tax consultant constitutes a multidisciplinary profession and plays an extensive and vital role in the context of the tax system. On another note, not only do tax consultants conduct commercial activities but are also engaged in social activities or referred to as an officium nobile profession.

The extensive and noble role justifies the government’s involvement in designing equitable professional regulation of tax consultants in Indonesia that accommodates all stakeholders.

This book elaborates how the design of the regulation of tax consultants arrangements should establish an ecosystem in support of the ideal development of tax consultant practices. Encompassing ten chapters, this book unravels the justification for the regulation of the tax consultant profession and the considerations thereof as well as the legal basis in Indonesia.

Moreover, this book also outlines the concepts, models and comparisons of the regulation of the tax consultant profession in a number of countries. Further, this book reviews the business practices of tax consultants, ranging from the definition of tax services, the qualifications of the parties rendering such services, the forms and names of tax consultants, to the quality control system and professional code of ethics. Reviewed systematically and comprehensively, this book may serve as a reference for tax authorities. tax consultants, businesspeople and academics.