PENGARUH MODERNISASI ADMINISTRASI PERPAJAKAN DAN KINERJA ACCOUNT REPRESENTATIVE (AR) TERHADAP EFEKTIVITAS PENERIMAAN PAJAK :SURVEY PADA KANTOR PELAYANAN PAJAK PRATAMA SE-BANDUNG RAYA DI WILAYAH JAWA BARAT 1

Wahyuni, Revivanti Noor (2015) PENGARUH MODERNISASI ADMINISTRASI PERPAJAKAN DAN KINERJA ACCOUNT REPRESENTATIVE (AR) TERHADAP EFEKTIVITAS PENERIMAAN PAJAK :SURVEY PADA KANTOR PELAYANAN PAJAK PRATAMA SE-BANDUNG RAYA DI WILAYAH JAWA BARAT 1. S1 thesis, Universitas Pendidikan Indonesia.

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Abstract

Penelitian ini bertujuan untuk mengetahui penerapan modernisasi administrasi perpajakan pada Kantor Pelayanan Pajak Pratama se-Bandung Raya di wilayah Jawa Barat 1, kinerja Account Representative (AR) pada Kantor Pelayanan Pajak Pratama se-Bandung Raya di wilayah Jawa Barat 1, efektivitas penerimaan pajak pada Kantor Pelayanan Pajak Pratama se-Bandung Raya di wilayah Jawa Barat 1 serta untuk mengetahui secara parsial pengaruh modernisasi administrasi perpajakan dan kinerja Account Representative (AR) terhadap efektivitas penerimaan pajak. Hipotesis dalam penelitian ini adalah terdapat pengaruh positif modernisasi administrasi perpajakan dan kinerja Account Representative (AR) terhadap efektivitas penerimaan pajak. Penelitian ini menggunakan metode penelitian deskriptif verifikatif, sedangkan untuk pengambilan sampel menggunakan teknik sampel jenuh. Data yang digunakan dalam penelitian ini adalah data primer. Pengumpulan data dilakukan melalui kuesioner kepada pegawai Account Representative. populasi yang digunakan adalah seluruh pegawai Account Representative di bagian pengawasan dan penggalian potensi pajak pada 7 Kantor Pelayanan Pajak se-Bandung Raya di Wilayah Jawa Barat 1 dengan menggunakan sampel sebanyak 119 Account Representative (AR). Hipotesis dalam penelitian ini diuji menggunakan analisis korelasi Pearson Product Moment dengan IBM SPSS 20 for windows. Hasil penelitian ini menunjukkan bahwa secara parsial modernisasi administrasi perpajakan berpengaruh positif terhadap efektivitas penerimaan pajak dengan koefisien korelasi adalah 0,640 yang menjelaskan bahwa variabel X1 mempengaruhi variabel Y sebesar 40,96% dan sisanya sebesar 59,04% dipengaruhi oleh variabel lain. Kemudian secara parsial kinerja Account Representative (AR) berpengaruh positif terhadap efektivitas penerimaan pajak dengan koefisien korelasi adalah 0,711 yang menjelaskan bahwa variabel X2 mempengaruhi variabel Y sebesar 50,55% dan sisanya sebesar 49,45% dipengaruhi oleh variabel lain. ---------- This study aims to determine the application of modernization intax administration at the Pratama Tax Office in Bandung Raya West Java Region 1, the performance of Account Representative (AR) at the PratamaTax Office in Bandung Raya West Java Region 1, the effectiveness of tax revenue in the Office PratamaTax Service in Bandung Raya West Java Region 1 and to determine influence of modernization intax administrationpartially and performance of Account Representative (AR) to the effectiveness of tax revenue. The hypothesis of this study is that there is a positive effect of modernization intax administration and performance Account Representative (AR) to the effectiveness of tax revenue. This research used descriptive method verification. The data that used in this study primary data.The data is collected by using questionnaires that has been filled by employees of Account Representative. Populations who are used in this research are all employees of Account Representative in the supervision and potential exploration tax division at 7 Tax Offices in Bandung Raya West Java Region 1 with using 119 Account Representative (AR) sample. The hypothesis in this study is testedby using the Pearson ProductMoment correlation analysis with IBM SPSS 20 for windows. The results showed that modernization in tax administration has positive influence partially in the effectiveness of tax revenue with a coefficient of correlation is 0.640whichexplains that the X1 variables affect Y by 40,96% and the remaining 59,04% is influenced by other variables. Then performance of Account Representative (AR) also has positive influence partially in the effectiveness of tax revenue with a coefficient of correlation is 0.711 which explains that the X2 affect the variable Y by 50,55% and the remaining 49,45% influenced by other variables.

Item Type: Skripsi,Tesis,Disertasi (S1)
Additional Information: No. Panggil : S PEA WAH p-2015 ; Pembimbing : I.Memen Kustiawan
Uncontrolled Keywords: Modernisasi, Administrasi Perpajakan, Account Representative, Penerimaan Pajak
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
H Social Sciences > HG Finance
Divisions: Fakultas Pendidikan Ekonomi dan Bisnis > Akuntansi (non kependidikan)
Depositing User: Mr. Tri Agung
Date Deposited: 25 Aug 2016 06:35
Last Modified: 25 Aug 2016 06:35
URI: http://repository.upi.edu/id/eprint/21884

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