STUDI EKSPLORATIF TERHADAP PENURUNAN KLIEN KONSULTAN PAJAK AKIBAT PANDEMI COVID 19

Abstract

The purpose of this research is to explore information about the phenomenon of a decrease in tax consultant clients due to the COVID-19 pandemic. The method in this study is an exploratory case study using a qualitative design whose aim is to obtain information on the constraints and consequences of the COVID-19 pandemic on the decline in tax consultant clients. The informants involved were six entrepreneurs in Banyumas. For confidentiality purposes, the informants are given the initials A1, A2, A3, A4, A5 and A6. Interviews were conducted with informants based on a list of questions that had been asked before. The results of this study indicate that the decrease in clients due to the COVID-19 pandemic was caused by first the termination of employment caused by a decrease in turnover/loss of business actors. Secondly, non-active taxation is due to difficulty obtaining business permits, and third, Tax Policy helps business actors report their taxes. The results of this study provide benefits to the Tax Consulting Office regarding the importance of establishing a good.