Motivasi untuk berbagi pengetahuan ke konsultan pajak

Yonathan Santoso, Legasia Santoso

Abstract


Perusahaan yang kesulitan dalam memperoleh pengetahuan tentang pajak cenderung mempekerjakan konsultan pajak dari luar perusahaan. Namun, dalam melakukan perencanaan pajak tersebut konsultan membutuhkan pengetahuan berbagai informasi dalam mengetahui karakteristik bisnis klien mereka. Berbagi pengetahuan menjadi sebuah dilema bagi perusahaan. Berbagi pengetahuan mencakup sebuah peluang memunculkan ide dan pengetahuan baru tetapi juga risiko yang besar ketika informasi yang diberikan menjadi strategi penting dalam perusahaan. Tujuan dari penelitian ini untuk mengetahui pengaruh penilaian terhadap konsultan dan pengetahuan akuntansi dan pajak terhadap motivasi untuk berbagi pengetahuan ke konsultan pajak. Dari data survei 113 klien, pengujian hipotesis diteliti dengan analisis regresi menggunakan software spss versi 25. Hasil penelitian ini mengungkapkan bahwa penilaian terhadap konsultan akan mempengaruhi keputusan untuk berbagi pengetahuan. Namun, faktor lain yang berasal dari luar hubungan mereka yaitu pengetahuan akuntansi dan pajak klien tidak memainkan peran yang penting dalam menjelaskan keputusan berbagi pengetahuan tersebut. Hasil dari penelitian ini diharapkan menjadi sebuah pertimbangan bagi regulator dan instansi terkait agar dapat memperbaiki hubungan antara klien dan konsultan pajak mereka agar dapat memberikan kemudahan dalam melakukan strategi perpajakan perusahaan.

Keywords


berbagi pengetahuan, konsultan pajak, perencanaan pajak, penilaian terhadap konsultan pajak, pengetahuan akuntansi dan pajak

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DOI: http://dx.doi.org/10.17977/um004v7i22020p145

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