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  • PENGARUH KOMPETENSI DAN INDEPENDENSI ACCOUNT REPRESENTATIVE TERHADAP STRATEGI PENGAMANAN PENERIMAAN PAJAK PADA KANTOR PELAYANAN PAJAK PRATAMA KOTA PALEMBANG | Ramadhana | AKUNTABILITAS

    PENGARUH KOMPETENSI DAN INDEPENDENSI ACCOUNT REPRESENTATIVE TERHADAP STRATEGI PENGAMANAN PENERIMAAN PAJAK PADA KANTOR PELAYANAN PAJAK PRATAMA KOTA PALEMBANG

    Intan Ramadhana

    Abstract


    The purpose of this Research is to analyze the influence of competence and independence Account Representative toward strategy tax reception of security at Pratama Office Service Tax in Palembang City. The Population in this research are KPP Pratama Palembang Ilir Timur, KPP Pratama Palembang Ilir Barat, and KPP Pratama Palembang Sebrang Ulu. The Sample is taken by method ofsaturated sample it's mean all populations are sampled. The Total of questionnaire which is spread are 102 questionnaires. This Research is using analysis test of multiple regression.The result of analysis in this research is to show that the competence of Account Representative has significant effect toward strategy tax reception of security at Pratama office service tax in Palembang city. While Account Representative independence has no significant effect toward strategy tax reception of security at Pratama office service tax in Palembang city. At the same time be competence and independence Account Representative take effect toward strategy tax reception of security at Pratama office service tax in Palembang city.

    Keywords


    Competence Account Representative, Independence Account Representative, Strategy Tax Reception of Security

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    DOI: https://doi.org/10.29259/ja.v10i2.8891

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    Akuntabilitas
    Jalan Raya Palembang-Prabumulih Km. 32 
    Jurusan Akuntansi, Fakultas Ekonomi Universitas Sriwijaya 
    Indralaya, Sumatera Selatan, Indonesia
    Email: jurnal.akuntabilitas@unsri.ac.id, Tel/Fax : (0711) 580964


    p-ISSN: 1978-4392, e-ISSN:2685-7030


     

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