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Title: Pengaruh Kompetensi Account Representative dan Independensi Account Representative Terhadap Strategi Penerimaan Pajak pada Kantor Pelayanan Pajak Pratama Medan Belawan
Authors: Ningsih, Sri Wahyu
Advisor: Tambunan, Sari Bulan
Situmorang, Halomoan
Keywords: kompetensi account representative;independensi account representative;strategi penerimaan pajak;account representative independence;tax revenue strategy
Issue Date: 3-Oct-2018
Publisher: Universitas Medan Area
Abstract: This research was conducted in order to find out whether the Account Representative officers in KPP Pratama Medan Belawan had competency and independence aspects in order to provide Taxpayers services so that the tax revenue strategy could be achieved. The population in this study were all Account Representatives in KPP Pratama Medan Belawan. This research was done in 2018 of 44 Accounts Representative. The sample were used incidental sampling method and the number of specified samples were 30 Account Representative. The data was designed through questionnaire method. Data analysis techniques were used in descriptive statistics, data validity and reliability, multiple linear regression, classical assumptions, correlation coefficients and coefficient of determination. The results of this study were partially the Account Representative competency has a significant effect on the tax revenue strategy. While Account Representative independency has no significant effect on tax revenue strategy. Simultaneously, Account Representative competency and Account Representative independence significantly influence to the tax revenue strategy.
Description: Penelitian ini dilakukan dengan tujuan untuk mengetahui apakah petugas Account Representative yang berada di KPP Pratama Medan Belawan telah memiliki aspek kompetensi dan independensi dalam rangka memberikan pelayanan kepada Wajib Pajak agar strategi penerimaan pajak dapat tercapai. Populasi dalam penelitian ini adalah seluruh Account Representative yang ada di KPP Pratama Medan Belawan. Penelitian dilakukan pada tahun 2018 terdapat 44 Account Representative. Pengambilan sampel menggunakan motede insidental sampling. Jumlah sampel yang ditentukan sebanyak 30 Account Representative. Pengambilan data dilakukan melalui metode kuesioner. Teknik analisis data yang digunakan adalah statistik deskriptif, validitas dan reliabilitas data, regresi linear berganda, asumsi klasik, koefisien korelasi dan koefisien determinasi. Hasil penelitian ini menunjukkan bahwa secara parsial kompetensi Account Representative berpengaruh secara signifikan terhadap strategi penerimaan pajak. Sedangkan independensi Account Representative tidak berpengaruh secara signifikan terhadap strategi penerimaan pajak. Secara simultan kompetensi Account Representative dan independensi Account Representative berpengaruh secara signifikan terhadap strategi penerimaan pajak.
Appears in Collections:SP - Accountancy

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