TAX CONSULTANT

In essence there is no developed country without the support of the people. Otherwise no society without a developed and developing countries. To that end, the state through the government based on the constitution has the task to provide services to the interests of the community and implement national development, so that the goals and ideals of a just and prosperous society can be realized.




For the implementation of the heavy enough task, required substantial funds as set annually in the State Budget, one of the reliable state revenue derived from the tax sectorThe realization of tax revenue is sought through intensification and extension of the tax potential exploration as optimally as possible by the tax authorities, by integrating and improving extension activities, services and law enforcement, so that the taxpayer can fulfill their tax obligations. Tax collection system of our country since 1983 is a self-assessment system which requires an active role of taxpayers in meeting their tax obligations.Full believed taxpayer to calculate, taking into account, deposit and reporting of tax obligations. 

The Directorate General of Taxation obligation to support efforts for the smooth taxpayer activities are realized with intensive counseling and excellent service. Not all layers of our society as taxpayers understand the terms and conditions set forth in the tax laws. That requires personnel or human resources berkualiatas to understand the rules of the applicable tax rules, so as to assist taxpayers in carrying out their rights and obligations. 

Tax consultants as the party providing professional services to taxpayers have an increasingly important role in determining the successful implementation of the rights and obligations of taxpayer in accordance with the provisions of the tax legislation in force, then based on these considerations need to be made a rule for consultants tax consultants through a code of conduct that could be a role model and guidelines that can be implemented as well as possible.

Each Tax Consultant shall be a member of the Association of Tax Consultants Indonesia and subject to the Code of Conduct Indonesian Tax Consultant Association. Code of Conduct Indonesian Tax Consultant Association is the moral code is a guideline in the act, behave and personality that must be adhered to and implemented by each member of the Association of Indonesian Tax Consultant. Each member of the Association of Indonesian Tax Consultant shall maintain the dignity of the profession by always adhering to the Code of Ethics Indonesian Tax Consultant Association. Code of Conduct Indonesian Tax Consultant Association also manages a sanction against non-fulfillment of the obligation or the violation of a ban by Indonesian Tax Consultant Association members.