Analysis of The Role of Tax Consultants as Tax Intermediaries in The Implementation of Cooperative Compliance

This study examines the role of tax consultants as intermediaries who have an important in system. The focus research is on conducting concept Cooperative Compliance. strategic position this consultant must be taken into account to build compliance. In study, a mixed- methods approach was adopted by combining interviews with and Account Representatives under Directorate General Taxes. Tax Indonesian Consultants Association (IKPI) Taxes were recruited from survey respondents participate interviews. provides recommendations (DGT) so that DGT can draft Regulation Director-General regarding cooperative compliance considering best practices various countries implemented it, for example, application Control Framework (TCF) requirement participants. And also, able practice self-reflection taxpayer long condition legal refrain doing aggressive planning, avoidance, well evasions.