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All Journal Hasanuddin Economics and Business Review Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi SENTRALISASI JURNAL PENDIDIKAN TAMBUSAI Patria Artha Journal of Accounting Dan Financial Reporting JOURNAL OF APPLIED BUSINESS ADMINISTRATION JURNAL AKUNTANSI Jurnal Proaksi Jurnal Ilmiah Akuntansi Peradaban Economics and Digital Business Review Prima Abdika: Jurnal Pengabdian Masyarakat Movere Journal Jurnal Ekonomi Action Research Literate (ARL) Humantech : Jurnal Ilmiah Multidisiplin Indonesia INVOICE : JURNAL ILMU AKUNTANSI East Asian Journal of Multidisciplinary Research (EAJMR) International Journal of Humanities Education and Social Sciences Nautical: Jurnal Ilmiah Multidisiplin Indonesia Formosa Journal of Science and Technology (FJST) Jurnal Ilmiah Mahasiswa Raushan Fikr Bidik : Jurnal Pengabdian kepada Masyarakat CASHFLOW : CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE International Journal Of Economics Social And Technology Journal of Finance and Business Digital (JFBD) Edunity: Kajian Ilmu Sosial dan Pendidikan Return : Study of Management, Economic and Bussines International Journal of Business and Applied Economics (IJBAE) Asian Journal of Applied Business and Management (AJABM) Jurnal Manajemen Bisnis, Akuntansi dan Keuangan INJURITY: Journal of Interdisciplinary Studies Economics, Business, Accounting & Society Review Economos : Jurnal Ekonomi dan Bisnis International Journal of Multidisciplinary Approach Research and Science JIAR : Journal Of International Accounting Research International Journal of Sustainable Applied Sciences (IJSAS) Jurnal Akuntansi Sektor Publik IJMA International Journal of Halal System and Sustainability Celebes Journal of Community Services JURNAL MANAJEMEN DAN BISNIS INDONESIA
Kusumawati, Andi
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Journal : Edunity: Kajian Ilmu Sosial dan Pendidikan

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Critical Factors for Account Representative Success in Reaching Tax Revenue Targets Afdhal Usman, Muhammad; Haliah, Haliah; Kusumawati, Andi
Edunity Kajian Ilmu Sosial dan Pendidikan Vol. 2 No. 5 (2023): Edunity : Social and Educational Studies
Publisher : PT Publikasiku Academic Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57096/edunity.v2i5.94

Abstract

Account Representatives are the foundation for each Tax Office, Regional Office, and even the Directorate General of Taxes in achieving tax revenue because it functions as a supervisor for taxpayers in performing their tax compliance. Against the background of the importance of achieving tax revenue and the important role of Account Representatives in achieving the tax revenue target, it is deemed necessary to know what factors determine the success of the Account Representative in achieving the tax revenue target in Indonesia. To find out these factors, qualitative research was carried out using a case study approach through in-depth interviews with 24 informants from internal and 5 informants from external of the Directorate General of Taxes, by previously conducting a preliminary questionnaire. Based on this, it was found that several factors influence or become determining factors for the Account Representative's success in achieving the tax revenue target for which they are responsible, including motivation at work, understanding of regulations, ability to communicate, availability, and accuracy of data, superior and organizational support, IT facilities and applications, profiling capabilities, mapping and business processes of taxpayers, completeness and clarity of tax regulations, placement and mutation, and awareness of taxpayers.
Co-Authors AA Sudharmawan, AA Afdhal Usman, Muhammad Alamsyah Razak, Muhammad Fajar Amir, Baso Andriani, Andi Dewi Anggreani, Anne Kurry Bahri, Nur Alim Burhanuddin, Fia Fauzia Damara, Mochamad Rizky Darmawati Darmawati Darmawati Darwin, Khadijah Daud, Dahniyar Diah Ayu Gustiningsih Endang Tri Pratiwi Fachruddin Fachruddin Fatimah Zahra Fitriadi Fitriadi Fitriani Fratiwi, Sri Ayu Fuada, Nurul Gagaring Pagalung Gaol, Dody Kurnia Lumban Haliah, H Haliah, Haliah Hamzah, Hajrah Hermansyah, Fakhrul Indra Idrus, Nur Azizah Afifah Ihlashul’amal, Muhammad Indrijawati, Aini Irwansyah, Naila Syahirah Jamaluddin Jamaluddin Juanda, Indira Syakira Kirana Juanda, Juanda Kurniawan, Awi Labdhameirina, Endah Mansur, Aziza Syahrani Mediaty Meilani Intan Pertiwi Muh. Nur Irfan Syarif Muhammad Try Dharsana Nasruddin, Nadya Annisa Natsir, Andi Iqra Pradipta Nirwana Nirwana, Nirwana Nur Illiyyien Nur, Hamzah Fansyuri Permana, Nalendra Bhayu Pertiwi, Meilani Intan Pomtoh, Grace T Pratama Mallisa, Amalia Indah Pratiwi, Nathania Rasyid, Syarifuddin Ratna Ayu Damayanti Ridzal, Nining Asniar Sapa’, Angela Batara Sengengeng, Indo Siti Luthfiah Ramadhani Sundari Syamsuddin Syamsuddin Syamsuddin Syamsuddin, Niswar Syarifuddin Syarifuddin Thaha, Rianda Ridho Hafidz Tikupasang, Medyoto Ufairah Anto, Andi Sayyidatun Uswatun Hasanah Utama, Melda Wahda, Wahda Wahyudi Wahyudi Wardiman, Ahmad Alief Yusuf, Mohammad Amil Zaikin, Muhammad