PERAN ACCOUNT REPRESENTATIVE (AR) DALAM MENINGKATKAN KEPATUHAN WAJIB PAJAK PADA KPP PRATAMA PALOPO

Paraja Baslan, Andi Nurul Tariza (2023) PERAN ACCOUNT REPRESENTATIVE (AR) DALAM MENINGKATKAN KEPATUHAN WAJIB PAJAK PADA KPP PRATAMA PALOPO. Skripsi thesis, Universitas Muhammadiyah Palopo.

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Abstract

ABSTRAK Andi Nurul Tariza Paraja Baslan, 2023. “Peran Account Representative Dalam Meningkatan Kepatuhan Wajib Pajak Pada KPP Pratama Palopo. Skripsi Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Palopo. Dibimbing oleh Pembimbing I Sahrir, S.E.,M.AK dan Pembimbing II Jumawan Jasman, S.E.,M.M Penelitian ini mengkaji kinerja Account Representative di KPP Pratama Kota Palopo, serta faktor-faktor yang mempengaruhi kinerjanya. Penelitian ini menggunakan pendekatan penelitian deskriptif dan Fokusnya adalah pada indikator kinerja dan faktor-faktor yang mempengaruhi kinerja Account Representative di KPP Pratama Kota Pratama Kota Palopo. Penelitian dilakukan di Kota Palopo, dengan sumber data primer berupa wawancara, observasi, dan dokumentasi. Hasil penelitian menunjukkan bahwa kinerja Account Representative di KPP Pratama Kota Palopo cukup baik yang ditunjukkan dari kualitas, ketepatan waktu, inisiatif, kapabilitas, dan kemampuan berkomunikasi. Studi ini menyimpulkan bahwa meskipun faktor internal dan eksternal mempengaruhi kinerja Account Representative, namun faktor tersebut tidak berdampak negatif. Kesimpulannya, penelitian ini menyoroti pentingnya mengevaluasi dan meningkatkan kinerja Account Representative di KPP Pratama Kota Palopo, serta mengidentifikasi dan mengatasi faktor-faktor yang mempengaruhi kinerja mereka. Kata kunci : Kinerja Account Representative dan Faktor Peningkatan Kinerja ABSTRACT Andi Nurul Tariza Paraja Baslan, 2023.“The Role of an Account Representative in Increasing Taxpayer Compliance at KPP Pratama Palopo. Thesis for the Accounting Study Program, Faculty of Economics and Business, Muhammadiyah University of Palopo. Supervised by Advisor I Sahrir, S.E., M.AK and Advisor II Jumawan Jasman, S.E., M.M This study examines the performance of Account Representatives at KPP Pratama Palopo City, as well as the factors that influence their performance. This study uses a descriptive research approach and the focus is on performance indicators and factors that affect the performance of Account Representatives at KPP Pratama Kota Pratama Palopo City. The research was conducted in Palopo City, with primary data sources in the form of interviews, observations, and documentation. The results of the study show that the performance of Account Representatives at KPP Pratama Palopo City is quite good as indicated by the quality, timeliness, initiative, capability, and ability to communicate. This study concludes that although internal and external factors affect Account Representative performance, these factors do not have a negative impact. In conclusion, this study highlights the importance of evaluating and improving the performance of Account Representatives at KPP Pratama Palopo City, as well as identifying and addressing the factors that affect their performance. Keywords: Account Representative Performance and Performance Improvement Factors

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