Artikel Ilmiah : C1C008106 a.n. RAHMA FEBIE AYUNINGTYAS
| NIM | C1C008106 |
|---|---|
| Namamhs | RAHMA FEBIE AYUNINGTYAS |
| Judul Artikel | PENGARUH PENGETAHUAN ACCOUNT REPRESENTATIVE, KEPATUHAN WAJIB PAJAK, PEMBERIAN REWARD, DAN KOMUNIKASI ANTARA ACCOUNT REPRESENTATIVE DENGAN WAJIB PAJAK TERHADAP KINERJA ACCOUNT REPRESENTATIVE (Studi pada KPP Pratama Tegal) |
| Abstrak (Bhs. Indonesia) | Studi ini mengkaji pengaruh pengetahuan Account Representative, kepatuhan Wajib Pajak, reward, dan komunikasi antara Account Representative dengan wajib pajak terhadap kinerja Account Representative. Penelitian ini menggunakan data primer yang dikumpulkan dari Account Representative dan wajib pajak pada KPP Pratama Tegal. Regresi multivariate ini menggunakan empat variabel. Hasil penelitian menunjukkan bahwa adjusted R2 sebesar 0,507 menjelaskan pengaruh variabel independen kepada variabel kinerja Account Representative. Hasil dalam penelitian ini menunjukkan bahwa secara simultan, pengetahuan Account Representative, kepatuhan Wajib Pajak, reward, dan komunikasi antara Account Representative dengan wajib pajak memiliki pengaruh signifikan terhadap kinerja Account Representative. Secara parsial pengetahuan , Account Representative kepatuhan Wajib Pajak, dan komunikasi antara Account Representative dengan wajib pajak memiliki pengaruh yang signifikan terhadap kinerja Account Representative. Namun, reward tidak berpengaruh signifikan terhadap kinerja Account Representative. |
| Abtrak (Bhs. Inggris) | This study investigates the effects of account Representative’s knowledge, the obedience of tax payer, rewards, and Account Representative’s communication on tax payer towards Account Representative’s performance. The study is based on primary data collected from Account Representatives and tax payer of KPP Tegal. The multivariate regression was run using four variables. The results indicate that Adjusted R2 of 0,507 which justifies the explanatory power of the independent variables in explaining Account Representative’s performance. The result in this study shows that as simultaneously, Account Representative’s knowledge, the obedience of tax payer, rewards, and Account Representative’s communication to tax payer has significant effects on Account Representative’s performance. Thus as partially Account Representative knowledge, the obedience of tax payer, and Account Representative’s communication to tax payer have significant effects Account Representative’s performance. Nevertheles, rewards has not significant effect on account representative’s performance. Keywords : Account Representative, Communications, Knowledge, Performance, Reward, Tax, Tax Office , the Taxpayer |
| Kata kunci | Account Representative, Komunikasi, Pengetahuan, Kinerja, Reward, Pajak, Kantor Pelayanan Pajak, Wajib Pajak |
| Pembimbing 1 | Drs. Agus Faturokhman, MM, Ak |
| Pembimbing 2 | Christina Tri S, SE, M.Si, Ak |
| Pembimbing 3 | |
| Tahun | 2012 |
| Jumlah Halaman | 22 |
| Tgl. Entri | (belum diset) |