Effect of Implementing Total Quality Management (Tqm) Regarding Tax Consultant Service Quality with Tax Equalization as A Moderating Variable (Empirical Study of Ikpi Balikpapan Branch Tax Consultatnts)

ABSTRACT :Our current the purpose of this study is to verify influence TQM focusing on customers andTQM continuous improvement on the quality of services, the influence of TQM focusing on customers andTQM continuous improvement of the quality of services moderated by equalization of taxes. The application ofTQM focused on customers and appropriate continuous improvement TQM in tax consultant offices (KKP)believed to be better than competitors. This research was conducted on 80 (eighty) respondents who were clientsof 16 active Tax Consultants registered with the Balikpapan Branch of the Indonesian Tax ConsultantsAssociation (IKPI). This research design uses descriptive research methods and quantitative research design.This research uses a finite population, meaning that the number of individuals determined is 105 respondentswho are clients of 16 (sixteen) active tax consultants registered with the Balikpapan Branch of the IndonesianTax Consultants Association (IKPI). The sample for this research was determined at 80 (eighty) respondentsusing a non-probability sampling method, namely by utilizing the solvin technique. Data collection was done bydistributing questionnaires. The data analysis method used the SEM method, namely PLS (Partial LeastSquares) with the help of SmartPLS 4.0.9.6 software. The results of the study indicate that there is a significantinfluence between client-centered TQM and continuous improvement TQM on the quality of tax consultantservices, but cannot strengthen the influence of client-centered TQM and continuous improvement TQM on thequality of services with balanced rates. moderator.

KEYWORDS :Total Quality Management (TQM), Service Quality, Tax Equalization, Tax Consultant