Text

HUBUNGAN PROFESIONALISME ACCOUNT REPRESENTATIVE TERHADAP KESADARAN MEMBAYAR PAJAK WP ORANG PRIBADI PADA KPP PRATAMA SOREANG

Share :
• 
• 
• 
• 
• 
• 
• 

ABSTRACT RELATIONS OF PROFESSIONALISM ACCOUNT REPRESENTATIVE TOWARD CONSCIOUSNESS OF PAYING TAXES AN INDIVIDUAL TAXPAYER IN TAX SERVICE OFFICE PRATAMA SOREANG Written By: Laura Monalita Sisilia Kore Ludji NIM : 1332156 Our country being intensively carry out tax reform, optimize the service and supervision of the taxpayer to raise awareness of corporate taxpayers as well as individual and optimizing tax revenue. One form of tax reform is that of an account representative at the tax office that has implemented a modern administrative system. Account Representative is one of the spearheads of state revenue potential exploration in the field of taxation that the task of intensification of taxation through the provision of guidance / appeal, consultation, analysis and supervision of the taxpayer. The purpose of this study was to look at the relationship of professionalism Account Representative toward consciousness of paying taxes an individual taxpayer in the tax service office Pratama Soreang. This research analyzes using descriptive method to describe the relationship of professionalism Account Representative to the consciousness of paying taxes an individual taxpayer. The data used in this research was data derived from the results of the questionnaires professionalism Account Representative and the consciousness of paying taxes are filled by 30 individual taxpayer The results of the questionnaire was calculated using the formula of Spearman rank with ordinal scale. The results showed that professionalism Account Representative said good, consciousness of paying taxes an individual taxpayer also good and there was no correlation between professionalism Account Representative to the consciousness of paying taxes an individual taxpayer on the tax service office Pratama Soreang seen from the value (0.349) < (1,96). Which means that Ho were accepted and Ha rejected. Keyword : professionalism; Account Representative; consciousness of paying taxes