DIAZZAHRA, FARAH (2019) PENGARUH KOMPETENSI ACCOUNT REPRESENTATIVE DAN INDEPENDENSI ACCOUNT REPRESENTATIVE TERHADAP PENERIMAAN PAJAK (Studi Kasus pada KPP Pratama Cilegon dan KPP Pratama Pandeglang). S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.
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PENGARUH KOMPETENSI ACCOUNT REPRESENTATIVE DAN INDEPENDENSI ACCOUNT REPRESENTATIVE TERHADAP PENERIMAAN PAJAK (Studi Kasus pada KPP Pratama Cilegon dan KPP Pratama Pandeglang).PDF Restricted to Registered users only Download (2MB) |
Abstract
This study aimed to test the effect of Account Representative Competence and Account Representative Independence to Tax Revenue on Tax Office Cilegon and Tax Office Pandeglang. The hypothesis in this study says the Account Representative Competence and Account Representative Independence have an effect on Tax Revenue. Data used in this study are primary were collected by distributing questionnaires by saturate point sampling to the respondents. Respondents in this study are all Account Representative working on Cilegon Tax Office and Pandeglang Tax Office with a total of 56 respondents. Based on the distribution of the questionnaires, 26 questionnaires returned from Cilegon Tax Office and 20 questionnaires returned from Pandeglang Tax Office. Data were analyzed using SPSS 23.0. The method of data processing using multiple linear regression method. Regression result found that the variabel of Account Representative Competence influence the tax revenue, while the variabel of Account Representative Independence no effect on tax revenue. Simultaneously, Account Representative Competence and Account Representative Independence influence the tax revenue with Adjusted R Square value by 34%. Keyword: Account Representative Competence, Account Representative Independence, and Tax Revenue
| Item Type: | Thesis (S1) | |||||||||
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| Additional Information: | Penelitian ini bertujuan untuk menguji Pengaruh Kompetensi Account Representative dan Independensi Account Representative terhadap Penerimaan Pajak pada KPP Pratama Cilegon dan KPP Pratama Pandeglang. Hipotesis dalam penelitian ini mengatakan bahwa Kompetensi Account Representative dan Independensi Account Representative berpengaruh terhadap Penerimaan Pajak. Data yang digunakan dalam penelitian ini yaitu data primer yang dikumpulkan dengan cara menyebarkan kuesioner dengan teknik sampel titik jenuh kepada para responden. Responden pada penelitian ini adalah seluruh Account Representative yang bekerja pada KPP Pratama Cilegon dan KPP Pratama Pandeglang dengan total 56 responden. Berdasarkan penyebaran kuesioner tersebut, kuesioner yang kembali dari KPP Pratama Cilegon sebanyak 26 kuesioner dan dari KPP Pratama Pandeglang sebanyak 20 kuesioner. Teknik analisis data dalam penelitian ini menggunakan SPSS 23.0. Metode pengolahan data menggunakan metode analisis regresi berganda. Hasil uji regresi ditemukan bahwa variabel Kompetensi Account Representative berpengaruh terhadap penerimaan pajak, sedangkan variabel Independensi Account Representative tidak berpengaruh terhadap penerimaan pajak. Secara simultan, Kompetensi Account Representative dan Independensi Account Representative berpengaruh terhadap penerimaan pajak dengan nilai Adjusted R Square sebesar 34%. Kata Kunci : Kompetensi Account Representative, Independensi Account Representative dan Penerimaan Pajak | |||||||||
| Subjects: | H Social Sciences > HB Economic Theory | |||||||||
| Divisions: | 05-Fakultas Ekonomi dan Bisnis 05-Fakultas Ekonomi dan Bisnis > 62201-Program Sarjana Akuntansi |
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| Depositing User: | Admin Eprints Untirta | |||||||||
| Date Deposited: | 19 Oct 2021 08:21 | |||||||||
| Last Modified: | 19 Oct 2021 08:21 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/3350 |
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