文章基本信息

标题：Analisis Penerapan Modernisasi Administrasi Perpajakan Dan Implikasinya terhadap Kinerja Account Representative
本地全文：下载
作者：MUHAMMAD SALEH ; SEPTIYENI
期刊名称：Jurnal Dinamika Akuntansi dan Bisnis
印刷版ISSN：2355-9462
电子版ISSN：2528-1143
出版年度：2014
卷号：1
期号：1
页码：81-91
语种：English
出版社：Universitas Syiah Kuala
摘要：The objective of this research is to examine and analyze the influence of Implementation of tax administration modernization to the performance of an Account Representative at Banda Aceh Small Tax Payer Office.Types of reseach used in this reseach are verificative research or hypotesis testing research.Population in this research is 494 Corporate Taxpayers that engaged in the service provider and located in the Banda Aceh city and 84 Corporates was choosen as samples of this research.The data collection technique used is primary data obtained directly by distributing questionnaires to the respondents.Statistical hypothesis testing is done by using multiple linear regression.These results indicate simultaneously that restructuring of the organization,improvement of business processes,improving human resource management,and implementation of good governance improve significantly the performance of Account Representative at Banda Aceh Small Tax Payers Office.However,the partial restructuring of the organization variable has no effect on the performance of Account Representative at Banda Aceh Small Tax Payers Office.While the variable improvement of business process,improvement of human resource management,and implementation of good governance significant effect on the performance of Account Representative.
关键词：Modernization of Tax Administration;tax reforms;and Account Representative.