Authors :
Darwis Lannai
Volume/Issue :
Volume 9 - 2024, Issue 4 - April
Google Scholar :
https://tinyurl.com/yc2kds3m
Scribd :
https://tinyurl.com/3ezr92bc
DOI :
https://doi.org/10.38124/ijisrt/IJISRT24APR884
Abstract :
The purpose of this study is to examine the
influence of account representatives on tax revenue
moderated by taxpayer compliance in tax service offices.
The study focuses on a sample of 30 account
representatives working in tax service offices in Pare-
pare City, South Sulawesi, Indonesia. Data collection was
conducted using a self-administered survey, where
questionnaires were directly distributed to respondents.
The primary data collected were analyzed using multiple
regression analysis and SPSS 24.00 software. The
research findings indicate that the regression coefficient
of the competency variable is positive. Meanwhile, based
on partial tests, the competency of account
representatives has a significant influence on tax
revenue. Furthermore, account representatives at
Parepare tax service office have the ability to master tax
regulations, communication skills, the ability to uncover
tax potentials from taxpayers, analyze taxpayers’
financial reports, and perceive business developments.
The research findings also suggest that taxpayer
compliance in this study was unable to moderate the
influence of account representative competency on tax
revenue.
Keywords :
Account Representative, Tax Revenue, Taxpayer Compliance, Moderator, Indonesia.
The purpose of this study is to examine the
influence of account representatives on tax revenue
moderated by taxpayer compliance in tax service offices.
The study focuses on a sample of 30 account
representatives working in tax service offices in Pare-
pare City, South Sulawesi, Indonesia. Data collection was
conducted using a self-administered survey, where
questionnaires were directly distributed to respondents.
The primary data collected were analyzed using multiple
regression analysis and SPSS 24.00 software. The
research findings indicate that the regression coefficient
of the competency variable is positive. Meanwhile, based
on partial tests, the competency of account
representatives has a significant influence on tax
revenue. Furthermore, account representatives at
Parepare tax service office have the ability to master tax
regulations, communication skills, the ability to uncover
tax potentials from taxpayers, analyze taxpayers’
financial reports, and perceive business developments.
The research findings also suggest that taxpayer
compliance in this study was unable to moderate the
influence of account representative competency on tax
revenue.
Keywords :
Account Representative, Tax Revenue, Taxpayer Compliance, Moderator, Indonesia.
