Electronic Theses and Dissertation

Determinants of tax revenue performance of account representatives (ar) a study at tax service office at aceh regional office of directorate general of taxation by: yustinawaty hasibuan npm : 1901203010032 supervisor: 1. dr. nuraini a, s.e., m.si., ak., ca. 2. dr. fazli syam bz, s.e, m.si, ak. c.a abstrac this study aimed to examine the influence of competence, leadership, and coworkers on the tax revenue performance of account representatives. the population of this study consists of account representatives at the aceh regional office of directorate general of taxation. the sample was selected using purposive sampling technique, 140 account representatives were selected from 196 population placed in aceh regional office of directorate general of taxation as the sample of this study. the analysis technique used in this study is multiple linear regression analysis. the results of the study indicated that competence, leadership, and co-workers have a positive and significant effect on the tax revenue performance of account representatives. the study also found that 57.2% of the tax revenue performance of account representatives is influenced by competence, leadership, and co-workers, while the remaining 42.8% is influenced by other factors out of this study." keyword: tax revenue performance account representative, competence, leadership, co-workers.

DETERMINAN KINERJA PENERIMAAN PAJAK ACCOUNT REPRESENTATIVE (AR) Studi pada Kantor Pelayanan Pajak Pratama di Kanwil DJP Aceh Oleh : Yustinawaty Hasibuan NPM : 1901203010032 Pembimbing: 1. Dr. Nuraini A, S.E., M.Si., Ak., CA. 2. Dr. Fazli Syam BZ, S.E, M.Si, Ak. C.A ABSTRAK Penelitian ini bertujuan untuk menguji pengaruh kompetensi, kepemimpinan dan rekan kerja terhadap kinerja penerimaan pajak Account Representative. Populasi penelitian ini adalah Account Representative di lingkungan Kanwil DJP Aceh. Sampel dipilih menggunakan teknik purposive sampling dan diperoleh 140 Account Representative. Teknik analisis yang digunakan dalam penelitian ini adalah analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa kompetensi, kepemimpinan dan rekan kerja berpengaruh positif dan signifikan terhadap kinerja penerimaan pajak Account Representative. Penelitian ini juga menemukan bahwa 57,2% kinerja penerimaan pajak Account Representative dipengaruhi oleh kompetensi, kepemimpinan dan rekan kerja. Sementara sisanya 42,8% dipengaruhi oleh faktor lain di luar penelitian ini. Kata kunci: Kinerja Penerimaan Pajak Account Representative, Kompetensi, Kepemimpinan, Rekan Kerja