Pengaruh Kompetensi Account Representative dan Independensi Account Representative Terhadap Strategi Penerimaan Pajak pada Kantor Pelayanan Pajak Pratama Medan Belawan

Abstract

This research was conducted in order to find out whether the Account Representative officers in KPP Pratama Medan Belawan had competency and independence aspects in order to provide Taxpayers services so that the tax revenue strategy could be achieved. The population in this study were all Account Representatives in KPP Pratama Medan Belawan. This research was done in 2018 of 44 Accounts Representative. The sample were used incidental sampling method and the number of specified samples were 30 Account Representative. The data was designed through questionnaire method. Data analysis techniques were used in descriptive statistics, data validity and reliability, multiple linear regression, classical assumptions, correlation coefficients and coefficient of determination. The results of this study were partially the Account Representative competency has a significant effect on the tax revenue strategy. While Account Representative independency has no significant effect on tax revenue strategy. Simultaneously, Account Representative competency and Account Representative independence significantly influence to the tax revenue strategy.