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All Journal Dinasti International Journal of Economics, Finance & Accounting (DIJEFA)
Mochamad Saprudin
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Economics, Econometrics & Finance

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Overview of IKU Strategic Taxpayer Account Representative to Supportoptimal Tax Revenue Mochamad Saprudin; Achmad Fauzy
Dinasti International Journal of Economics, Finance & Accounting Vol. 3 No. 5 (2022): Dinasti International Journal of Economics, Finance & Accounting (November - De
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v3i5.1185

Abstract

The Minister of Finance through Regulation of the Minister of Finance Number PMK-45/PMK.01/2021 concerning Account Representative (AR) at the Tax Service Office has determined one of the main tasks and functions of an AR to carry out supervision of the fulfillment of Taxpayer tax rights and obligations. The role of AR as an officer overseeing the implementation of the rights and obligations of taxpayers is very instrumental in supporting tax revenues. The scope of supervision carried out by AR covers four matters, namely Supervision of Annual SPT Reporting, Provision of Tax Data (Declaration Tool), Completion of Requests for Explanation of Data and/or Information (P4DK), and Oversight of Periodic Payments (PPM). The performance of this monitoring activity is used as a benchmark for AR performance which is expressed as the Main Performance Index (IKU) of AR. In this article, we will discuss whether the four KPI AR can optimally support tax revenue or not. The results of this literature review will describe how much influence the KPI has on optimal tax revenue.
Determination of Tax Officer's Motivation and Competence on Taxpayer Compliance and Revenue Performance Mochamad Saprudin; Hapzi Ali
Dinasti International Journal of Economics, Finance & Accounting Vol. 3 No. 2 (2022): Dinasti International Journal of Economics, Finance & Accounting (May - June 20
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v3i2.1186

Abstract

This article reviews the effect of employee motivation and competence on taxpayer compliance and revenue performance. This study aims to build a hypothesis of the influence of variables used during the study. The research was conducted through the distribution of questionnaires/surveys and library research with the following results: 1) Motivation affects taxpayer compliance, 2) Motivation has an effect on Revenue Performance, 3) Competence has an effect on Taxpayer Compliance 4) Competence has an effect on Revenue Performance 5) Taxpayer Compliance affects Revenue Performance.
Co-Authors Achmad Fauzy Hapzi Ali