Electronic Theses and Dissertation

PENGARUH PENGGUNAAN APLIKASI PROFIL BERBASIS WEB (APPROWEB) DAN REFORMASI PAJAK TERHADAP KINERJA ACCOUNT REPRESENTATIVE DAN IMPLIKASINYA TERHADAP REALISASI PENERIMAAN PAJAK PADA KANTOR WILAYAH DIREKTORAT JENDERAL PAJAK ACEH

Ibnu Nizar*, Faisal, A. Sakir
Magister Manajemen, Universitas Syiah Kuala, Indonesia
*Corresponding Author: ibnunizar82@gmail.com

Abstrak
Riset ini bertujuan untuk meneliti pengaruh penggunaan aplikasi profil berbasis web (approweb) dan reformasi pajak terhadap kinerja account representative dan implikasinya terhadap realisasi penerimaan pajak pada kantor wilayah direktorat jenderal pajak (Kanwil DJP) Aceh. Riset ini menggunakan jumlah sampel sebanyak 192 Account Representative di seluruh Kantor Pelayanan Pajak Pratama (KPPP) pada Kanwil DJP Aceh. Sampel riset ini diambil menggunakan sampel jenuh. Data dikumpulkan melalui kuesioner. Data diolah menggunakan one sample t-test (SPSS), SEM (AMOS), dan uji Sobel (Sobel calculator). Hasil menunjukkan bahwa Penggunaan Aplikasi Approweb, Reformasi Pajak, Kinerja Account Representative dan Realisasi Penerimaan Pajak Kanwil DJP Aceh sudah berjalan dengan baik, Penggunaan Aplikasi Approweb mempengaruhi Kinerja Account Representative Kanwil DJP Aceh, Reformasi Pajak mempengaruhi Kinerja Account Representative Kanwil DJP Aceh. Penggunaan Aplikasi Approweb mempengaruhi Realisasi Penerimaan Pajak Kanwil DJP Aceh, Reformasi Pajak mempengaruhi Realisasi Penerimaan Pajak Kanwil DJP Aceh, Kinerja Account Representative mempengaruhi Realisasi Penerimaan Pajak Kanwil DJP Aceh, Penggunaan Aplikasi Approweb mempengaruhi Realisasi Penerimaan Pajak Kanwil DJP Aceh melalui Kinerja Account Representative, dan Reformasi pajak mempengaruhi Realisasi Penerimaan Pajak Kanwil DJP Aceh melalui Kinerja Account Representative. Hasil juga menjelaskan bahwa Kinerja Account Representative mampu berfungsi sebagai mediator di dalam model. Maka temuan-temuan tersebut menghasilkan premis model peningkatan Realisasi Penerimaan Pajak Kanwil DJP Aceh yang merupakan fungsi dari pemaksimalan penggunaan Approweb, efektifitas pelaksanaan reformasi pajak, dan peningkatan kinerja Account Representative-nya

Kata Kunci: Approweb, Reformasi Pajak, Kinerja Account Representative, Penerimaan Pajak

THE EFFECT OF USING WEB-BASED PROFILE APPLICATION (APPROWEB) AND TAX REFORM ON ACCOUNT REPRESENTATIVE PERFORMANCE AND ITS IMPLICATIONS ON TAX REVENUE REALIZATION AT THE REGIONAL OFFICE OF DIRECTORATE GENERAL OF TAXES OF ACEH Ibnu Nizar*, Faisal, A. Sakir Management Department, Syiah Kuala University, Indonesia *Corresponding Author: ibnunizar82@gmail.com Abstract This research aims to examine the effect of using a web-based profile application (approweb) and tax reform on account representative performance and the implications for the Tax Revenue Realization at the regional office of the Directorate General of Taxes (Kanwil DJP) Aceh. This research used a total sample of 192 Account Representatives of all Primary Tax Service Offices (KPPP) under the Kanwil DJP Aceh. This research sample was taken using a saturated sample. Data was collected through a questionnaire. Data were processed using one sample t-test (SPSS), SEM (AMOS), and Sobel test (Sobel calculator). The results show that the use of the Approweb Application, Tax Reform, Account Representative Performance and Tax Revenue Realization of the Kanwil DJP Aceh has been going well, the use of the Approweb application affects the Kanwil DJP Aceh Account Representative Performance, Tax Reform affects the Kanwil DJP Aceh Account Representative Performance. The use of the Approweb Application affects the Tax Revenue Realization of the Kanwil DJP Aceh, Tax Reform affects the Tax Revenue Realization of the Kanwil DJP Aceh, Account Representative Performance affects the Tax Revenue Realization of the Kanwil DJP Aceh, Use of the Approweb application affects the Tax Revenue Realization of the Kanwil DJP Aceh through Account Representative Performance, and Tax Reform influencing the Tax Revenue Realization of the Kanwil DJP Aceh through Account Representative Performance. The results also explain that Account Representative Performance can function as a mediator in the model. Then these findings result in the model premise of increasing Tax Revenue Realization of the Kanwil DJP Aceh which is a function of maximizing the use of Approweb, the effectiveness of implementing tax reform, and increasing the performance of its Account Representative. Keywords: Approweb, Tax Reform, Account Representative Performance, Tax Revenue Realization