Trikonomika: Jurnal Ekonomi
Vol 7, No 2 (2008): Edisi Desember 2008

Persepsi Peran Account Representative pada Tingkat Kepatuhan Wajib Pajak

Amilin, A ( Universitas Islam Negeri Syarif Hidayatullah, Jakarta)
Anisah, Nina ( Universitas Islam Negeri Syarif Hidayatullah, Jakarta)



Article Info

Publish Date
23 Apr 2014

Abstract

At the past, organization structure of Directorate General of Taxation based on tax type. The implementation of that organization caused inefficiency and unoptimalized services. In four last years Directorate General of Taxation have reformed and modernized administration which emphasized on role of Account Representative as liaison officer who gives service, consults and control to taxpayer. The objective of this research is to analyze perception of the role of Account Representative that influences the tax payer compliance. The role of Account Representative is: (1) servicing, (2) consulting, and (3) monitoring. The data is compiled through distributing the questionnaire to 40 Account Representative as respondents. This questionnaire used to value the perception of the role of Account Representative at KPP Pratama Jakarta Gambir Dua. The multiple linear regression analysis, validity test, reliability test, F-test, t-test, also classical assumptions of regression are used to analyze data. The result of this research show that: (1) servicing significant influence with tax payer compliance, (2) consulting no significant influence with tax payer compliance, (3) monitoring no significant influence with tax payer compliance, (4) there are no significant influence between servicing, consulting, and monitoring with taxpayer compliance.

Copyrights © 2008






Journal Info

Abbrev

trikonomika

Publisher

Subject

Economics, Econometrics & Finance

Description

FOCUS AND SCOPE Trikonomika invites academics and researchers who do original research in the fields of economics, management and accounting, including but not limited to: Development Economics Monetary Economics, Finance and Banking International Economics Public Economics Economic development ...