Yustinawaty Hasibuan Primary Author mixed material bibliography Banda Aceh Program Studi Magister Akuntansi 2023 id Indonesia

Theses

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. TAXES - ACCOUNTING 657.46 ELECTRONIC THESES AND DISSERTATION Universitas Syiah Kuala 116883 2023-11-08 10:27:48 2024-02-02 16:26:02 machine generated