PENGARUH KOMPETENSI ACCOUNT REPRESENTATIVE DAN INDEPENDENSI ACCOUNT REPRESENTATIVE TERHADAP PENERIMAAN PAJAK (Studi Kasus pada KPP Pratama Cilegon dan KPP Pratama Pandeglang)
| Main Author: | DIAZZAHRA, FARAH |
|---|---|
| Format: | Thesis NonPeerReviewed Book |
| Bahasa: | eng |
| Terbitan: |
, 2019
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| Subjects: | |
| Online Access: |
https://eprints.untirta.ac.id/3350/1/PENGARUH%20KOMPETENSI%20ACCOUNT%20REPRESENTATIVE%20DAN%20INDEPENDENSI%20ACCOUNT%20REPRESENTATIVE%20TERHADAP%20PENERIMAAN%20PAJAK%20%28Studi%20Kasus%20pada%20KPP%20Pratama%20Cilegon%20dan%20KPP%20Pratama%20Pandeglang%29.PDF https://eprints.untirta.ac.id/3350/ https://feb.untirta.ac.id/ |
Daftar Isi:
- This study aimed to test the effect of Account Representative Competence and Account Representative Independence to Tax Revenue on Tax Office Cilegon and Tax Office Pandeglang. The hypothesis in this study says the Account Representative Competence and Account Representative Independence have an effect on Tax Revenue. Data used in this study are primary were collected by distributing questionnaires by saturate point sampling to the respondents. Respondents in this study are all Account Representative working on Cilegon Tax Office and Pandeglang Tax Office with a total of 56 respondents. Based on the distribution of the questionnaires, 26 questionnaires returned from Cilegon Tax Office and 20 questionnaires returned from Pandeglang Tax Office. Data were analyzed using SPSS 23.0. The method of data processing using multiple linear regression method. Regression result found that the variabel of Account Representative Competence influence the tax revenue, while the variabel of Account Representative Independence no effect on tax revenue. Simultaneously, Account Representative Competence and Account Representative Independence influence the tax revenue with Adjusted R Square value by 34%. Keyword: Account Representative Competence, Account Representative Independence, and Tax Revenue