IJSRP, Volume 11, Issue 2, February 2021 Edition [ISSN 2250-3153]
MOCHAMAD FERDIANSA
Abstract:
The taxpayers representative has the duty to represent and provide protection for the rights of the taxpayer, both in assisting data clarifications, tax audits, and other tax procedural processes that require the tax payer’s representative to appear infront of the tax authorities. Its presence in Indonesia has a place for registered tax consultants as well as for non-tax consultant professionals.