ANALYSIS OF COMPETENCE AND INDEPENDENCE EFFECT OF ACCOUNT REPRESENTATIVE TOWARD THE TAX REVENUE OF KANWIL DIREKTORAT JENDERAL PAJAK OF WEST SUMATERA AND JAMBI

Abstract

The purposes of this study were to prove empirically the effects of Account Representative Competence and account representative independence toward the tax revenue at Kanwil Direktorat Jenderal Pajak in West Sumatera and Jambi. The population and sample that was used in this research was the entire account representatives who work in eight primaries KPP in West Sumatera and Jambi. The technique that was used in data collection was survey methods, by distributing questionnaires to 120 account representatives (AR). From all of distributed questionnaires, returned questionnaires that can be further analyzed were 96 questionnaires and was not returned were 24 questionnaires. The data analysis was used by using multiple regression analysis through SPSS. The results of the research showed that the first hypothesis, namely AR competence, there was no significant effect on tax revenue. The second hypothesis, namel AR independence effected significantly on tax revenue.

Keywords : Competence, Independence, West Sumatera, Jambi.