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All Journal JAKU (Jurnal Akuntansi & Keuangan Unja) (e-journal) Journal of Business Management Education (JBME) JUMANJI (JURNAL MANAJEMEN JAMBI) JURNAL RISET AKUNTANSI JAMBI TIN: TERAPAN INFORMATIKA NUSANTARA Jurnal Ilmiah Mahasiswa Perbankan Syariah (JIMPA) Jurnal Pengabdian Masyarakat Bhinneka Journal of Business Studies and Management Review Jurnal Pengabdian Masyarakat dan Riset Pendidikan Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi Jurnal Publikasi Ekonomi dan Akuntansi
Eka Julianti Efris Saputri
Universitas Adiwangsa Jambi
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Analisis Kinerja Account Representative Dalam Mengatasi Masalah Kepatuhan dan Penagihan Pajak Terhadap Wajib Pajak Badan di KPP Pratama Jambi Telanaipura Evi Nurhayati; Haviz Taufik; Eka Julianti Efris Saputri; Liona Efrina
Jurnal Publikasi Ekonomi dan Akuntansi Vol. 6 No. 1 (2026): Januari: Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jupea.v6i1.5484

Abstract

This study is motivated by the important role of Account Representatives (AR) and tax collection in supporting the improvement of corporate taxpayers’ compliance. However, the compliance level at KPP Pratama Jambi Telanaipura still faces challenges, making it necessary to analyze how these two factors influence taxpayers’ compliance behavior. The purpose of this research is to examine the effect of AR performance, tax collection, and both simultaneously on corporate taxpayers’ compliance. The research method applied is quantitative with an associative approach. Data were collected through questionnaires distributed to corporate taxpayers at KPP Pratama Jambi Telanaipura and analyzed using multiple linear regression with the assistance of SPSS. The findings indicate that AR performance has a positive but not significant effect on corporate taxpayers’ compliance, while tax collection has a positive and significant influence. When considered together, both variables contribute to improving compliance, although other external factors beyond this research are also likely to affect taxpayer behavior
Co-Authors Aditya Pradana Aditya Pradana, Aditya Aditya Pradana, Aditya Pradana Afiani, Desi Apriyandi, Rian Fitra Arjun, M Aulia, Azwani Bawamenewi, Faaduhu Efandri Agustian Endah Arum Wangi Evi Nurhayati Fitri Chairunnisa Hannah, Natasya Aulia Haviz Taufik Ilham Wahyudi Kiki Helencia Lestari, Adria Wuri Liona Efrina S Liona Efrina. S Lisa Lestari Nurkhasanah Nurkhasanah Parassela Pangestu Primadiva Primadiva, Parassela Pangestu Raya Sulistyowati Rian Fitra Apriandi Sri Rahayu Vera Amalia Vera Amalia Warsyah Tanjung, Edo Yatim, Muhammad