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Pengaruh Kompetensi Account Representative dan Independensi Account Representative Terhadap Strategi Pengamanan Penerimaan Pajak (Survei pada Account Representative di KPP Pratama Bandung Karees dan KPP Pratama Sumedang)
Magdalena Retno Prasetiani NIM. (2016) | Skripsi | Akuntansi
Bagikan
Ringkasan
Tingkat penyelesaian tindak lanjut hasil sensus pajak dalam rangka ekstensifikasi masih rendah, standar kompetensi masih diragukan dan masih terdapat pegawai yang meminta imbalan kepada Wajib Pajak. Penelitian ini bertujuan untuk mengkaji dan menganalisis besarnya pengaruh kompetensi Account Representative dan independensi Account Representative terhadap strategi pengamanan penerimaan pajak. Metode yang digunakan dalam penarikan sampel ini adalah sampling jenuh atau sensus dengan responden penelitian sebanyak 25 Account Representative. Pengumpulan data dilakukan melalui penyebaran kuesioner. Data yang dihasilkan dianalisis menggunakan alat analisis SEM dengan pendekatan PLS, alat hitung menggunakan program SEM-PLS 2.0. Hasil dari penelitian ini, variabel kompetensi Account Representative memberikan pengaruh kepada variabel strategi pengamanan penerimaan pajak sebesar 22,5%, sedangkan variabel independensi Account Representative memberikan pengaruh kepada variabel strategi pengamanan penerimaan pajak sebesar 48,3%. Penelitian ini memberikan bukti empiris dimana kompetensi Account Representative dan independensi Account Representative berpengaruh terhadap strategi pengamanan penerimaan pajak pada KPP Pratama Bandung Karees dan KPP Pratama Sumedang.
Ringkasan Alternatif
The completion level at the census for tax extension is still have not yet a maximum progress, competence standards is still doubtful and there is still a tax clerk who asks in return to taxpayers. This research aims to analyze and to find out how much the influence of competence of Account Representative and independence of Account Representative to the strategy to save tax revenue. This survey is using census sampling with 25 Account Representative as respondents. Data collected through questionnaires. Data were analyzed using a SEM analysis with PLS approach, and calculated using SEM-PLS 2.0 program. The results of this study conclude that the influence of competence of Account Representative variable has influence to the strategy to save tax revenue variable amounted to 22,5%, and the independence of Account Representative variable has influence to the strategy to save tax revenue variable amounted to 48,3%. This study provides empirical evidence where the influence of competence of Account Representative and independence of Account Representative has effect to the strategy to save tax revenue on KPP Pratama Bandung Karees and KPP Pratama Sumedang.
Sumber
Judul Serupa
- Pengaruh Self Assessment Dan Account Representative Terhadap Kepatuhan Wajib Pajak (survei pada wajib pajak orang pribadi di KPP pratama Bandung Tegallega)
- Account Representative Dan Modernisasi Sistem Administrasi Perpajakan Terhadap Kepatuhan Wajib Pajak Pada KPP Pratama Bandung Karees