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Puspita, Erna
Universitas Nusantara PGRI Kerdiri
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Journal : Jurnal Ilmiah Bisnis dan Ekonomi Asia (Jibeka)

 1 
ACCOUNT REPRESENTATIVE SEBAGAI JEMBATAN KEPATUHAN WAJIB PAJAK Puspita, Ismayantika Dyah; Puspita, Erna; Paramitha, Dyah Ayu
Jurnal Ilmiah Bisnis dan Ekonomi Asia Vol 11 No 2 (2017): Jurnal Ilmiah Bisnis Dan Ekonomi Asia
Publisher : LP2M Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32812/jibeka.v11i2.55

Abstract

The purpose of this study are (1) To find out how far understanding taxpayers about Account Representative. (2) Analyzing the socialization conducted by KPP Prataa Pare and Kediri to prospective taxpayers about Account Representative duties. (3) Analyzing to what extent the utilization of AR by the taxpayer. (4) Analyze the implementation of AR tasks in relation to improve taxpayer compliance. This research approach uses qualitative research with phenomenological paradig. Informants are taxpayers registered in KPP Pratama Pare and Kediri with data collection using observation techniques, interviews and documentation. Conclusion of research result is the taxpayer’s informant has no knowledge about AR nor the duties. Taxpayer informants also never get socialization abaout AR and duties of KPP. So the taxpayer does not utilize the service facility of AR, although one of the informants in the end get the service facility during the tax amnesty. So, it can be said that Account Representative (AR) is not the main cause of taxpayer (WP) compliance in carrying out its tax obligations.
Co-Authors Acha Bella Firdayanti Agus sades Setiawan Ainun Fadhila Amalia Renata Anggraeni Amin Tohari Andy Kurniawan Andy Kurniawan Andy Kurniawan, Andy Anggun Utomo Putri Anneke Shierly Frycillia Widodo Athaya Julie Kuswanto Badrus Zaman Badrus Zaman Badrus Zaman Bitasari, Irna Budhi Utami Devika Putri Lestari Devita Dwi Nur Insani Dewi Hayu Nafi’ah Dhea Evanda Mu’amarotul Hidayah Diah Nurdiwaty Dian Kusumaningtyas Dian Kusumaningtyas, Dian Dinda Dwi Putri Betari Dita Natalia Sari Dyah Ayu Paramitha Erma Tria Oktaviani Evita Noviani Evy Nulandari Faisol Faisol Faisol Fastami’ Lima Yukha Fine Ferda Sella Putri Gilang Wahyu Kristiani Hestiana, Hesti Nofiana Hestin Sri Widiawati Holyness Nurdin Singadimedja Ibnu Samsul Huda Ilmi, Aziz Rizki Miftahul Indah Rahmawati Indriastuti, Marlina Ismayantika Dyah Puspita Khoharudin, Ali Lexia Ifani Linawati Linawati Linawati Linawati Mabella Syinta Nuria Mahliatussikah , Hanik Mar'atus solikah Mirnawati Mirnawati Moch. Ardan Al Mahdi Arifin Mohammad Tawakal Al Faruq Nurrenza Azizah Paramitha, Dyah Puji Astuti Puji Astuti Puji Astuti Puspita, Ismayantika Dyah Putri Setyo Andini Putri, Wilda Karisma Reficensa Therisia Resa Putri Ningtias Riska Putri Rosita Diyah Ramadhani Rosmina, WA Ruhita Shagti Septian Dwi Arinda Shintya Mellinia Rani SIGIT PUJI WINARKO Sofa Marwa Irwanto Solikah, Mar atus solikah, mar'atus Solikah, Mar’atus Sri Widiawati, Hestin Sugeng Sugeng Sugeng Sugeng Sugeng Sugeng Sugeng Sugeng Totok Triana Oktavia Oktavia Putri Yenny Meilina Soesilowati Yogas Andi Prima Zulia Kartikosari