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In developed countries, like Indonesia, many taxpayers use individuals who are not registered as tax consultants to do tax preparation services. These persons are not under the code of ethics of the profession because they are not members of professional organizations. The purpose of our study is to investigate whether enhancement of electronic tax system (etax system such as e-Filing, e-Billing, e-SPT, e-Form, eRegistration, etc.) satisfaction can also influence attitude behavior of taxpayers regarding the expectation of a tax consultant. The higher expectation in a tax professional implies that taxpayers prefer to choose tax consultant rather than other individuals to do the tax preparation services. We measure the expectation of tax consultant in four types, which are saving time, saving money, legal compliance, and Directorate General of Taxes protection (DGT protection). We used a survey method to collect data from taxpayers who had used the e-tax system directly for minimum three times. The total sample was 105 taxpayers from Jakarta, Surabaya, Semarang, and Denpasar. The analysis technique used is a multiple linear regression with SPSS software. We found that e-tax system satisfaction influences the expectation of a tax consultant regarding saving time, legal compliance, and DGT protection. We also found that e-tax system satisfaction mostly influences the expectation of tax consultant as a protector against tax institution in case of tax audit. Keywords—user satisfaction; e-tax system; tax consultants; saving time expectation; legal compliance expectation;DGT protection expectation

E-Tax Satisfaction and Taxpayer Expectation Toward Tax Consultant