Account Representative Research Articles

Strategic Taxpayer Compliance During the Covid-19 Pandemic: A Study at the Medan Two Intermediate Tax Service Offices

This study aims to analyze strategic taxpayer compliance during the Covid-19 pandemic at the Medan Madya Dua Tax Office using quantitative methods. The research population is 1,966 taxpayers, consisting of 1,800 corporate taxpayers and 166 individual taxpayers. Independent variables include tax incentives, tax counseling, tax sanctions, supervision by Account Representative (AR), and tax audits, while the dependent variable is taxpayer compliance. Data were measured using dummy variables and nominal scales, and analyzed by multinomial logistic regression. The results showed that tax sanctions with a fine category of more than 2,000,000 tended to make taxpayers report tax returns on time with a probability of 59.63% higher than those on time. AR supervision with the SP2DK issuance category also increases the probability of late SPT reporting by 59.23%. The study shows that the variables of incentives, counseling, sanctions, AR supervision, and tax audits significantly affect taxpayer compliance in reporting annual tax returns. It is recommended that further research be carried out at the Primary and post-pandemic Tax Service Offices.

Evaluasi Compliance Risk Management (CRM) Dalam Kegiatan Pengawasan Di KPP Pratama Gianyar

The low number of Daftar Sasaran Prioritas Penggalian Potensi (DSP3) which derives from Compliance Risk Management (CRM) (8.47% of the DSP3) at Gianyar Tax Service Office motivates this study to evaluate the use of CRM called CRM Fungsi Pemeriksaan dan Pengawasan (CRM Rikwas) in supervision activities (starting from the planning, implementation, and follow-up stages) at Gianyar Tax Service Office. Evaluation is measured by the criteria of effectiveness at the planning stage of supervision and adequacy at the stage of implementation and follow-up stage of supervision. This study is a case study with an evaluation approach. The research method used is a qualitative method and descriptive analysis. Data was collected by collection of documentation, interviews with the Account Representative (AR) and the Head of the Supervision Section, and questionnaires to the AR. The results of the evaluation with the effectiveness criteria showed that CRM Rikwas suggests effectiveness in the planning stage of supervision. The results of the evaluation with the adequacy criteria indicate that the CRM Rikwas is not adequate in assisting the supervision activities (implementation and follow-up stages) because several indications of non-compliance are not following the actual situation. Based on these findings, this study recommends that AR at the Gianyar Tax Service Office review the non-conforming indicators first and recommends the DGT follow up on those findings.

Analysis Of Tax Disputes On Loans From Shareholders: A Case Study On Tax Court Rulings For The Period 2018-2022

This research aims to analyze the causes of tax disputes over loans from shareholders. This research is also intended to provide recommendations for minimizing the occurrence of tax disputes over loans from shareholders. This research is qualitative research with a case study approach and was carried out using content analysis of tax court decisions and analysis of interviews with the Fiscus and Taxpayers. Loan disputes from shareholders consist of formal disputes and material disputes. The results of this research show that formal loan disputes from shareholders occur due to the implementation and application of tax regulations, while material disputes relate to loan terms, debt ratios and interest rates. Therefore, this research provides a solution for the Directorate General of Taxes (DGT) and Taxpayers to reduce loan disputes from shareholders occurring again. DGT can make policies and regulations related to cash pooling and loan interest rates. Solutions that can be given to taxpayers are holding training and Focus Group Discussions (FGD) related to taxation, holding meeting or actively consulting with Account Representatives (AR), paying attention to formal provisions for transactions even though they are carried out between companies of the same group. The limitation of this research is that there is still decision data that is not included in this research and there is decision data that cannot be read because the decision results are the results of manual scans downloaded from the Tax Court website.

Pemanfaatan AEOI untuk Meningkatkan Kepatuhan Wajib Pajak High Wealth Individual dalam Program Pengungkapan Sukarela

Utilization of Automatic Exchange of Information (AEOI) data is expected to be able to encourage taxpayers are willing to take part in the Voluntary Disclosure Program (PPS) by disclosing assets that have never been reported in the Annual Tax Return or Tax Amnesty. This study aims to evaluate the effectiveness of AEOI in increasing High Wealth Individual (HWI) Taxpayer compliance during the PPS period at KPP X. This research is important to do because there are differences in the results between research conducted before and after the period of utilization of AEOI data by DGT starting in 2020. In addition, AEOI data, which is considered to be able to improve tax compliance, has several challenges in its utilization, namely data synchronization and rejection by taxpayers. The effectiveness of data utilization is measured using the CIPP Evaluation Model. This research is qualitative with a case study approach. Data collection was carried out through interviews with Account Representatives (AR) and analyzing the data and reports provided by KPP X. The results showed that there were several obstacles in the utilization of AEOI data, especially the accuracy of the data which required adjustments. Utilization of AEOI data effectively increases the participation of HWI Taxpayer in PPS. The tax paid by HWI Taxpayer who has AEOI data is higher than HWI Taxpayer who does not have AEOI data. This success was influenced by several factors, namely synergy and support from colleagues; high tax awareness and ability to pay and concrete power of AEOI data.

Pengaruh Account Representative (AR) dan Pemahaman Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi (Studi Kasus pada KPP Pratama Bandar Lampung I)

This study aims to examine the impact of Account Representative (AR) and Tax Understanding on Taxpayer Compliance (WPOP) with KPP Pratama Bandar Lampung I. The research methodology used is quantified using the Slovin algorithm to calculate the sample number of 100 KPP taxpayers. Pratama Bandar Lampung I. Samples were taken using purposeful sampling technique. Collected data were analyzed using different linear regression methods. The results show that the service quality of the account representative (AR) and the taxpayer's tax knowledge have a significant influence on the taxpayer's tax compliance level. Therefore, it can be concluded that the better the service provided by the Account Manager and the higher the Taxpayer's level of tax knowledge, the better the Taxpayer will fulfill his or her tax obligations. This study makes an important contribution to KPP Pratama Bandar Lampung I by increasing the efficiency of services and the implementation of tax policies. It is hoped that the results of this study can become a benchmark and guide for stakeholders in optimizing efforts to increase overall taxpayer compliance.

Implementation Of Flexible Work Arrangements To Performance in The Islamic Perspective For Accounts Representative

The COVID-19 pandemic has limited many economic activities and has had a tremendous impact on the economic performance of countries in the world. The purpose of this study was to analyze the effect of WFH on the work environment, work motivation, job satisfaction, and employee performance as well as the relationship between work environment and work motivation on job satisfaction and employee performance. This research was conducted on 145 respondents on Account Representative (AR) in the Tax Service Office (KPP) in the Regional Office of DJP West Java III. The research time is planned to be carried out in December 2021–January 2022. This research uses descriptive research method and data processing is done by SEM PLS. The results showed that WFH had a positive effect on performance either directly or through mediation of the work environment, work motivation and job satisfaction. WFH has a positive effect on the work environment, work motivation, job satisfaction and employee performance. The conclusion of this study is that the construct of employee performance can be explained by the variables of job satisfaction, performance, work environment and work motivation

The Effect of The Role of Marketing Communications and Primary Service Quality on Customer Satisfaction of Developed HRD on The Account Representative (AR)

This study takes the title of a study on the effect of marketing communication and excellent service quality on customer satisfaction of customer HRDs at the BPJS Ketenagakerjaan Account Representative (AR) Serang Branch Office. Marketing communication is a communication activity that seeks to combine advertising with other marketing communication tools such as Advertising, Public Relationship, Direct Selling, Promotion, Personal Selling. In addition, factors that can affect customer satisfaction are the quality of service that is owned by the company. The quality of the assessment services includes reliability, responsiveness, assurance, empathy. The purpose of the study was to determine the effect of the Role of Marketing Communications and Primary Service Quality on Customer Satisfaction. This study uses quantitative methods and sampling in this study using purposive sampling method, totaling 150 companies in the Platinum & Gold category from a total population of 574 company HRDs. The results showed that from the results of multiple linear analyses, there was a significant influence between the independent variables of Marketing Communication and Service Quality on the dependent variable, namely Customer Satisfaction of the customer of HRD. From the results of the t-test, it is found that Marketing Communication has a positive and significant effect on customer satisfaction and Service Quality has a positive and significant effect on customer satisfaction.

Understanding The Importance Of Application Of Love Accounting To Tax Reporting And Paying

This study aims to analyze how to uncover the importance of applying love accounting to tax reporting and payment (Case Study on CV. Citra Panca Mandiri). This type of research uses qualitative, with phenomenological approach. This research was conducted at the CV. Citra Panca Mandiri and Account Representative (AR) At KPP Madya Makassar, the informants consisted of 4 CPM staff, namely 3 people from the accounting division, 1 person from the tax division and 2 informants from KPP Madya Makassar. Data collection techniques used were interviews and documentation. The technique of data analysis consists of data reduction, data presentation, and conclusion. While checking the validity of data using triangulation of sources. Based on the results of data analysis, that it is very important to instill a sense of love in reporting and paying taxes, where by linking between commercial parties having transaction partners who commit fraud, they do not report to the state but they have taken the value of 23 pph on the commercial side and when the commercial party wanting to report a pph 25 will have an impact on paying taxes to countries that cannot be credited. But according to the researcher's view it can be minimized when instilling love, because with love, accounting related to tax reporting and income tax 23 will have an impact on their ethics and morals in reporting and paying taxes. So with a sense of love can be minimized the occurrence of fraud that can be troubling commercial parties.

Account representative roles, e filling and MSMEs in tax compliance

MSMEs contribute more than 60% of economic growth. 99% of business operators in Indonesia are MSMEs. However, the contribution of MSMEs in tax revenue is still low. The government has sought to improve tax compliance for the MSME sector by the existence of an Account Representative position (AR) and an online reporting system, namely E Filling. This study aims to determine whether the role of Account representative (AR) and the use of E Filling can affect the compliance of MSMEs in reporting tax. The data used are MSMEs in the area of the Primary Tax Office in Duren Sawit. The number of questionnaires distributed was 120 and could be processed was 95 questionnaires. The analytical tool used is the Structure Equation Model (SEM). The results conclude that the value of the role of AR and the use of E-Filling affect the compliance of MSMEs in reporting taxes partially and simultaneously.

Account representative roles, e- filling and MSMEs in tax compliance

MSMEs contribute more than 60% of economic growth. 99% of business operators in Indonesia are MSMEs. However, the contribution of MSMEs in tax revenue is still low. The government has sought to improve tax compliance for the MSME sector by existence an Account Representative position (AR) and an online reporting system, namely E Filling. This study aims to determine whether the role of Account representative (AR) and the use of E Filling can affect the compliance of MSMEs in reporting tax. The data used are MSMEs in the area of the Primary Tax Office in Duren Sawit. The number of questionnaires distributed were 120 and could be processed was 95 questionnaires. The analytical tool used is the Structure Equation Model (SEM). The results conclude that the value of the role of AR and the use of E Filling affect the compliance of MSMEs in reporting taxes partially and simultaneously

Effectiveness of Imposition of Tax Sanctions on the Compliance of Individual Taxpayers in Reporting SPT in Jayapura City

This research is entitled as Effectiveness of Imposition of Tax Sanctions on the Compliance of Individual Taxpayers in Reporting SPT (Notification Letter) in Jayapura city. It aimed to see how effective the imposition of tax sanctions on the compliance of taxpayers in reporting SPT in Jayapura city due to the new policy stated that starting from 1 January 2008, taxpayers who have not reported their SPT or have reported their SPT containing incorrect or incomplete information and could disadvantage the country would not be punished with criminal sanctions. Instead, they will be punished with administration sanction if such failure was conducted for the first time. The mentioned administrative sanction is equal to 200% of the underpaid tax. This research used normative juridical and empirical juridical methods which collected data in the field and connected it with the relevant theories on the effectiveness of law enforcement. This research found that KPP Pratama Jayapura have not optimally enforced the administrative sanction in the form of fine towards individual taxpayers who have not reported their SPT (notification letter) due to the reason that in releasing SPT, Account Representatives (AR) still prioritize taxpayers who bring greater income to the state considering that the performance burden of AR is affected by the target work load. Based on the data of KPP Pratama Jayapura, it could be concluded that the level of compliance of the taxpayers in reporting their annual SPT from 2015 to 2017 did not increased as there is legal uncertainty in the imposition of sanctions towards taxpayers which makes disobedience from taxpayers. The factors that inhibit the implementation of sanctions are (1) the absence of awareness and low knowledge of taxpayers regarding their tax obligations; (2) the range of control between the residence of the taxpayer with the tax service office which results in the need for a large budget in the case of notification / collection of tax administration fines; and (3) taxpayer identity is invalid which make it difficult for officers to send the SPT to taxpayers. Researchers suggested that a model for applying tax sanctions is required in order to conform to the principles of tax law. Keywords: Imposition, Tax Sanctions, Annual SPT, Jayapura DOI : 10.7176/JLPG/83-17 Publication date : March 31 st 2019

PENGARUH KEPEMIMPINAN ETIS(ETHICAL LEADERSHIP),BUDAYA ORGANISASI, DAN PENGHARGAAN(REWARDS) TERHADAP KETERIKATAN KERJA(WORK ENGAGEMENT) ACCOUNT REPRESENTATIVE (AR) PADA KPP PRATAMA DI LINGKUNGAN KANWIL DJP ‘X’

Employee engagement has become an important issue in human resource management because employee engagement is a key driver in realizing organizational goals. Engaged workers can provide sustainable differentiation for the organization and become a significant competitive advantage.
 This study aims to examine the influence of ethical leadership, organizational culture, and rewardsto work engagement. The object of this research is the Account Representative (AR) at the tax officeson ‘X’ Regional Tax Offices which amounted to 165 people.
 This research is a type of quantitative research that is descriptive. From the nature of the problem this research is correlational research. Data processing is done using the SPSS version 16 application.
 The results showed that ethical leadership, organizational culture, and appreciation had a significant and positive influence on work engagement.
 From the results of this study it is suggested that organizations give serious attention to efforts to realize the character of ethical storage in their managers, build and implement organizational culture, and develop various forms of appreciation for employee performance, both financial and non-financial awards in order to improve work engagement of employees

PENGARUH KEPEMIMPINAN ETIS(ETHICAL LEADERSHIP),BUDAYA ORGANISASI, DAN PENGHARGAAN(REWARDS) TERHADAP KETERIKATAN KERJA(WORK ENGAGEMENT)ACCOUNT REPRESENTATIVE (AR) PADA KPP PRATAMA DI LINGKUNGAN KANWIL DJP ‘X’

Employee engagement has become an important issue in human resource management because employee engagement is a key driver in realizing organizational goals. Engaged workers can provide sustainable differentiation for the organization and become a significant competitive advantage.
 This study aims to examine the influence of ethical leadership, organizational culture, and rewardsto work engagement. The object of this research is the Account Representative (AR) at the tax officeson ‘X’ Regional Tax Offices which amounted to 165 people.
 This research is a type of quantitative research that is descriptive. From the nature of the problem this research is correlational research. Data processing is done using the SPSS version 16 application.
 The results showed that ethical leadership, organizational culture, and appreciation had a significant and positive influence on work engagement.
 From the results of this study it is suggested that organizations give serious attention to efforts to realize the character of ethical storage in their managers, build and implement organizational culture, and develop various forms of appreciation for employee performance, both financial and non-financial awards in order to improve work engagement of employees.

Determinant Tax Compliance by Tax Fiscus Perception

Tax has an important role in the country, namely as one of the largest sources of revenue. The existence of obstacles in tax revenue makes the government or in this case the Directorate General of Tax implement several new policies aimed at increasing tax compliance. However, the target of tax revenue is still not realized in accordance with the planning that has been done.Thus the study aims to determine the effect of the Automatic Exchange of Information system, the modern tax administration system, and the tax audits of tax compliance. The object examined in this study is Tax Office in the area of Soloraya. This type of research is quantitative research. The population in this study is a tax employee who is in the position of account representative (AR) and functional examiner in the Tax Office in the Soloraya. The sample of this study was selected using a simple random sampling technique and obtained 75 respondents. This study uses primary data obtained from questionnaires that have been filled by respondents. The results of the study indicate that the Automatic Exchange of Information System and tax audit have an effect on tax compliance, while the modern tax administration system has no effect on tax compliance .

ANALISIS KINERJA ACCOUNT REPRESENTATIVE (AR) DALAM UPAYA PENINGKATAN KEPATUHAN WAJIB PAJAK DI KPP PRATAMA MANADO

Tax is a people's contribution to the state that is compelling and the benefits can not be directly felt by the community. Account representative (AR) is an employee who is appointed and designated as an Account representative (AR) in the tax service office and each Account representative (AR) has several taxpayers who must be supervised. The purpose of this study was to analyze the performance of Account Representative (AR) in an effort to increase taxpayer compliance at the KPP Pratama Manado. The analytical method used in this study is descriptive. The results of this study indicate that the Account representative (AR) performance for 2014-2016 has been going well even though in 2014 and 2015 seen from the indicators of proposed special examinations and indicators of visit visit performance Account representative (AR) has not reached the target, but in 2016 already achieve the target and for the level of taxpayer compliance in KPP Pratama Manado in 2014-2016 is still low but each year has increased compliance. Account representative (AR) further enhances performance in efforts to increase compliance by continuously exploring the potential of tax revenue and increasing socialization to taxpayers.Keywords: performance, Account representative (AR), taxpayer compliance

KEPUASAN KERJA SEBAGAI PEMEDIASI PENGARUH KARAKTERISTIK PEKERJAAN DAN MOTIVASI TERHADAP KOMITMEN ORGANISASIONAL

The purpose of this study is to analyze the effect of job characteristics and motivation on organizational commitment with job satisfaction as mediation. Population used Account Representative (AR) officer in Regional Office of Directorate General of Taxes (DJP) of Central Java I, which numbered 175 employees. Sample taken 122 employees. Types of data used primary data and data collection methods kuesionier. The analysis technique used path analysis. The results showed that: 1. Job characteristic effect on job satisfaction. 2. Motivation effect on job satisfaction. 3. Job characteristic effect on organizational commitment. 4. Motivation effect on organizational commitment. 5. Job satisfaction effect on organizational commitment. 6. Job satisfaction mediates between job characteristics on organizational commitment. 7. Job satisfaction mediates between motivation on organizational commitment.

PELAKSANAAN PELAYANAN PRIMA PADA ACCOUNT REPRESENTATIVE ( AR ) DI KPP PRATAMA WONOCOLO SURABAYA

Implementation of Prima Services on Representative Account (AR) in KPP Pratama Wonocolo Surabaya. Account Representative is the officer in charge at the Pratama Tax Office, which has already applied modern administrative system. This research aims to gain an overview of the characteristics of excellent service implementation at the KPP Pratama Surabaya Wonocolo. The implementation of excellent especially by officials Account Representative (AR) departmend of supervision and and consultation. The data were obtained from observations and interviews with relevant parties, especially AR department of supervision and consultation at the KPP Pratama Surabaya Wonocolo and the taxpayer. The results of the interviews and the data collected were analyzed using descriptive method with interpretive approach. Results from the research showed that in general the officials Accounting Representative (AR) of KPP Pratama Surabaya Wonocolo indicates excellent service with good implementation, the overview of the implementation of service excellence at the KPP pratama Surabaya Wonocolo was shown with attitudes approach related to care, efforts to serve with the best act that is based on ability, attitude, attention, appearance, actions, and responsibilities. To support these actions must be supported by integrity, professionalism (accountability and commitment), synergy, services (sincerity and transparency) and ethical code. Meanwhile, to achieve the objective of satisfaction was shown with some of the responses from taxpayer in general. Keywords : implementation, Accounting Representative, excellent service

ACCOUNT REPRESENTATIVE SEBAGAI JEMBATAN KEPATUHAN WAJIB PAJAK

The purpose of this study are (1) To find out how far understanding taxpayers about Account Representative. (2) Analyzing the socialization conducted by KPP Prataa Pare and Kediri to prospective taxpayers about Account Representative duties. (3) Analyzing to what extent the utilization of AR by the taxpayer. (4) Analyze the implementation of AR tasks in relation to improve taxpayer compliance. This research approach uses qualitative research with phenomenological paradig. Informants are taxpayers registered in KPP Pratama Pare and Kediri with data collection using observation techniques, interviews and documentation. Conclusion of research result is the taxpayer’s informant has no knowledge about AR nor the duties. Taxpayer informants also never get socialization abaout AR and duties of KPP. So the taxpayer does not utilize the service facility of AR, although one of the informants in the end get the service facility during the tax amnesty. So, it can be said that Account Representative (AR) is not the main cause of taxpayer (WP) compliance in carrying out its tax obligations.

PELAKSANAAN PELAYANAN PRIMA PADA ACCOUNT REPRESENTATIVE ( AR ) DI KPP PRATAMA WONOCOLO SURABAYA

Account Representative is the officer in charge at the Pratama Tax Office, which has already applied modern administrative system. This research aims to gain an overview of the characteristics of excellent service implementation at the KPP Pratama Surabaya Wonocolo. The implementation of excellent especially by officials Account Representative (AR) departmend of supervision and and consultation. The data were obtained from observations and interviews with relevant parties, especially (AR) department of supervision and consultation at the KPP Pratama Surabaya Wonocolo and the taxpayer. The results of the interviews and the data collected were analyzed using descriptive method with interpretive approach. Results from the research showed that in general the officials Accounting Representative (AR) of KPP Pratama Surabaya Wonocolo indicates excellent service with good implementation, the overview of the implementation of service excellence at the KPP pratama Surabaya Wonocolo was shown with attitudes approach related to care, efforts to serve with the best act that is based on ability, attitude, attention, appearance, actions, and responsibilities. To support these actions must be supported by integrity, professionalism (accountability and commitment), synergy, services (sincerity and transparency) and ethical code. Meanwhile, to achieve the objective of satisfaction was shown with some of the responses from taxpayer in general.Keywords : implementation, Accounting Representative, excellent service

The Effect of Remuneration, Job Satisfaction and OCB on the Employee Performance

This study aims to: (1) analyze the effect of remuneration, job satisfaction and Organizational Citizenship Behavior (OCB) on employee performance; (2) analyze the job satisfaction as a mediating variable of the effect remuneration on employee performance; and (3) analyze OCB role in mediating the effect of remuneration and job satisfaction on employee performance. Data was collected using saturated sampling method. The population consisted of 138 Account Representative (AR) Supervision of the work in the Tax Office in Malang area, the Regional Office of Directorate General of Taxes East Java III. Data analysis using Partial Least Squares Structural Equation Modelling (PLS-SEM) or usually called Partial Least Squares Path Modelling (PLS-PM). The results showed that the remuneration is significantly and negatively effect the performance of AR Supervision, but the satisfaction and OCB do not significantly effect the performance of AR Supervision. Furthermore, remuneration and satisfaction positively and significantly effect AR satisfaction and OCB respectively, but remuneration does not significantly effect OCB. In relation to the indirect effects, job satisfaction and OCB do not mediate the effect of remuneration on the AR Supervision performance, neither OCB mediate the effect of job satisfaction on the AR Supervision performance. The results of this study indicate that the concept of the higher the remuneration received by employees, the higher their performance will be, only occurs in normal conditions. If there are obstacles in the work implementation process, then this concept does not apply. Therefore, the Directorate General of Taxation institution must provide the solution and attention to the barriers experienced by AR Supervision in order to maximize their performance.