The Role of Account Representative in Securing the Tax Proceed
Harry Suharman, Evita Puspitasari, and Siti Khaeryyah
Accounting Department, Faculty of Economics And Business, Universitas Padjadjaran
Keywords: Account Representative Competency, Account Representative Independency, Tax Proceed, Tax Regulation.
Abstract: The main objective of the research is to study the influence of account representative competency and
independency in stimulating the tax payer in fulfilling their tax obligation so that the tax proceed can be secure
enough. The study takes place at one of the tax office in Bandung. The target population involves 34 account
representatives that work in the tax office as the respondents have become the focus of this research. The data
have been collected by using questionnaires. After having the data being tabulated then it is analyzed by using
multiple regressions. The result indicates that simultaneously both the account representative competency and
independency influence in securing of tax proceed. However partially the account representative
independency itself cannot influence the tax proceed.
1 INTRODUCTION
The Directorate General of Taxation, after having
particular evaluation on tax administration system
implementation, seems there is a need to make
improvement in several aspects due to the tax realm.
Therefore, the first tax reformation has been
conducted in 2002. This tax reformation focus on
three aspects which includes: (a) modernization of tax
administration; (b) Tax policy reformation; (c) both
tax extensification and intensification. Moreover, the
second tax reform have been stated in 2009 which
concentrate on tax system. The objective of this
reform is not only to improve tax compliance by the
tax payer but also triggers good governance in tax
administration. According to the previous head of
Directorate General of Taxation, Mochamad (2009-
2011) in Directorate General of Taxes Ministry of
Finance of the Republic of Indonesia (2010) had
revealed that the second tax reform in line with the
tax strategy as described bellows:
(a) Continue reforming bureaucracy in
Directorate General of Taxation who has
entered the second stage;
(b) Provide incentive in particular group or
sector;
(c) Continue program mapping; and
(d) Implement law enforcement
The tax reforms are in no doubt and enable to
execute continually mapping program. One form of
reform in the field of taxation by the government is to
establish a modern tax office (Kantor Pelayanan
Pajak). The creation of modern tax office make
directorate general taxes always provide excellent
service to the taxpayer. To achieve excellent service,
the directorate general tax provide extra service by
forming Account Representative (AR) in every tax
modern office.
According to Purwono (2010) Account
Representatives serves as a bridge or mediator
between the taxpayer with the tax service office. An
account representative as it has been regulated by the
ministry of finance Republic of Indonesia
No.98/KMK/01/2006 which is then amended by the
regulation of finance minister No.79/PMK.01/2015
about account representative at the tax office. With
this regulation an account representative plays an
important role to cope with the second tax reforms’
strategy and secure the state budget revenue.
According to the above finance minister
regulation, an account representative in tax office are
the tax office employees itself that have been selected
and hired to supervised and provided consultation for
the taxpayer. Account representatives are trained to
be productive staff, to serve and have good tax
knowledge by getting education and training from
various sources. Therefore, the role of account
representative is expected to improve taxpayer
compliance and have implications for increasing state
revenues from the tax sector. This is in line with the
research that has been conducted before. Researchers
such as (Sandi, 2010) and (Wardani, 2011) pointed
out that the results of the survey showed that Account
Representative can improve taxpayer compliance
290
Suharman, H., Puspitasari, E. and Khaeryyah, S.
The Role of Account Representative in Securing the Tax Proceed.
In Proceedings of the 1st International Conference on Islamic Economics, Business, and Philanthropy (ICIEBP 2017) - Transforming Islamic Economy and Societies, pages 290-294
ISBN: 978-989-758-315-5
Copyright © 2018 by SCITEPRESS – Science and Technology Publications, Lda. All rights reserved

Similarly, with quantitative approach from the results
of their studies argued that the competence factor
service, service credibility and compliance control
material significantly influence taxpayer compliance
in KPP Pratama. Further Boihaqi, Kumadji and
Suhari (2015) reinforce the role of AR. The findings
of his research states that counseling, consultation
and supervision significantly influence corporate
taxpayers. Even supervisory variable is the dominant
variable in influencing taxpayer compliance in KPP
Madya Malang. Recently, (Farikha & Praptoyo,
2016) conducted a case study with a qualitative
approach. The findings also strengthen the opinion of
the researchers above by stating that the reporting rate
of tax returns increases each year which proves that
the awareness of taxpayers is increasing so that the
role of account representative as counseling,
consultation and supervisor in providing socialization
taxation more effective.
Despite several studies relating to the role of an
account representative claimed to have contributed to
the taxpayer's compliance rate both in calculating tax
liabilities and reporting in the form of tax returns and
then paying the tax payable to the state treasury. The
author is interested to study more about several
factors related to the competence and independence
of account representative.
2 LITERATURE REVIEW
2.1 Accounts Representatives
Account representative has the duty to perform the
function of counseling, consultation and supervision.
Based on the regulation of the Minister of Finance
No. 79 / PMK / .01 / 2015 on Account Representative
at the Tax Office, It function has been separated into
two functions. The two functions include:
(a) Account Representative that performs tax
service and consulting functions.
(b) Account Representative that performs
supervisory function and excavates taxpayer
potential.
According to Purnomo (2015) Account
Representative who is in the Section of Supervision
and Consultation globally has a task and work that
can generally be divided into three types,namely:
(a) As an authorized consultant appointed by
DGT which is free of charge (free) is
provided to the Taxpayer in order to obtain
information and simultaneously consultation
related tax issues.
(b) Administration / Clerical Work related to
formal service to Taxpayers' application,
detailed in the Standard Operation and
Procedure of Settlement of Application
(SOP-AR). (c) Security of Tax Receipts,
either, through supervision and potential
excavation.
(c) Such strategic and tasks mandated by the
DGT to Account Representative show that
the DGT gives such great trust to Account
Representative in carrying out the vision and
mission of the DGT. But the reality in the
Community Account Representative itself,
not all of one voice related belief given the
DGT. Trust given DGT to Account
Representative in the form of tasks and such
a strategic job for the achievement of
organizational goals should be able to give
positive contribution in the form of pride of
the trust. The pride derived from such
positive thoughts will generate positive
attitudes as well and eventually any work
that is mandated can be accomplished very
well.
2.2 Account Representative Competency
As has been known that the competence of a person
will be influenced and determined by the level of
knowledge and skill level. Both factors can be
realized through the achievement of formal and
informal education level. In addition, relevant work
experience will also contribute to the improvement of
skills and knowledge in a more professional direction.
According to (Meija, Balkin, & Caldi, 2010)
competence is a characteristic inherent in someone
who is associated with success.
Fulfillment of the requirements imposed on an
account representative results in a competent account
representative officer. Competence will give hope for
improvement of service function and consultation of
taxpayer. Mastery of good tax regulation will provide
convenience to study the objective conditions of
taxpayer business activities in order to obtain
information or provide consultative tax-related
issues. This consultative activity is expected to
stimulate the taxpayer compliance level in relation to
its obligation to perform the payment of tax payable
to the state.
Based on the above explanation, competence will
give hope for improvement of service function and
consultation of taxpayer. Mastery of good tax
regulation will provide convenience to study the
objective conditions of taxpayer business activities in
order to obtain information or provide consultative
tax-related issues.
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291

Furthermore, the safeguarding of tax revenue can
even be increased through the supervision and
exploration of potential taxes. Based on the above
explanation, then the hypothesis that requires
verification is as follows:
H1: Account Representative Competence affects the
security of tax revenue proceed.
2.3 Account Representative
Independency
From the audit point of view, Arrens et al. (2012) as
an experts argues that independence is an unbiased
view of performing in auditing, evaluation of the
results of the examination or testing, and report the
results of audit findings. This impartial attitude can be
shaped in two perspectives:
(a) Independence in the mental attitude
(independence in fact) which means the
accountant can maintain an impartial attitude
in carrying out the examination of the
financial statements;
(b) Independence in appearance (independent in
appearance) which means the accountant to
be impartial according to the perceptions of
users of financial statements.
This is also reinforced by the second common
standard of SA Section 220 (SPAP 2011) which
suggests that in all respects related to engagement,
independence in the mental attitude must be
maintained by the auditor. Likewise, the standard of
tax audit which has been regulated by the Director
General of Tax Regulation No. PER-23 / PJ / 2013
dated June 11, 2013 provides guidance that the
examiner should be independent, that is not easily
influenced by the circumstances, conditions, deeds
and / or taxpayers examined. Therefore, based on
these requirements then the propose hypothesis:
H2: The independency of account representative may
affect the security of tax revenue proceed.
2.4 Securing the Tax Proceed
As has been pointed out that the reform of the
structure and organization of the Directorate General
of Taxes solely is to be able to increase tax revenue.
Therefore, the existence of competent and
independent account representative Who are
competent and independent have the duty to carry out
supervision of taxpayer compliance obligations,
guidance / appeal to taxpayer and technical
consultation taxation, compilation of taxpayer
profile, reconciliation of taxpayer data in the
framework of intensification and evaluate the result
of appeal based on applicable provisions (Purnomo,
2015). Furthermore, the challenge of tax revenue can
basically be divided into 2 (two) sectors, which are:
(a) Routine acceptance challenges and;
(b) Challenges of extra-effort acceptance.
The Challenges of routine acceptance can be
made with supervision over:
(a) Comparison of tax payments per tax period
(apple to apple comparison);
(b) Business plan and project data from
taxpayer;
(c) DIPA Data (List of Budget Usage) of central
and regional treasurer.
2.5 The Challenge extra effort
This challenge occurs in the light of there is a gap
between tax revenue estimation and the target set by
the tax office. Therefore, the challenge of exploring
the potential for increasing tax revenues through extra
effort can be grouped as follows:
(a) Challenge taxpayers of certain entrepreneurs
(WP OPPT) and WP PP 46 of 2012.
(b) Taxpayer Challenges with IDLP
(Information, Data, Reports and
Complaints).
(c) The Taxpayer Challenge does not report SPP
Tahunan PPh Badan.
(d) Non-PKP Taxpayer Challenge.
Figure 1: Caption of research model.
Account
Reprensentative
Competency
Account Representative Competency and
Independency Affect Securing of Tax
Proceed
Account
Representative
Independency
Creative, Innovative
Mastering Tax
regulation
Integrity, Fairness,
Commitment, and
Synergize
Improve Tax
Potential
Securing Tax
Proceed
ICIEBP 2017 - 1st International Conference on Islamic Economics, Business and Philanthropy
292

3 METHODS
3.1 Empirical Design
This research seeks to obtain empirical data that
provides an overview and can explain the
presuppositions that require answers and have been
specified in the form of hypotheses. These
respondents include Account Representative in
Kantor Pelayanan Pajak (KPP) Madya Bandung.
There are 34 people account representative who are
in the working area of KPP Madya Bandung. Thus the
samples used by the researchers fall into the census
category.
Data collection techniques were conducted by
field research (Field Research). Besides that also
made an instrument which hopefully will give answer
to primary data needed. Instruments used to obtain
empirical data in form of questionnaire. The design of
questionnaires consisting of questions that indicate
the variables studied have been arranged
systematically that will facilitate for researchers in the
tabulation and processing of empirical data.
4 RESULTS AND DISCUSSION
Before testing the classical assumption and
hypothesis testing, first it requires to test the validity
of data and reliability data. This test is necessary
because the type of research data is the primary data.
4.1 Simultaneously Hypothesis Test
Summary of hypothesis testing results show that from
Table 1 ANOVA can be known research model on the
variables studied can be accepted. This can be seen
from the value of F arithmetic 7.045 with a
significance level of 0.03 is smaller than 0.05. The
value of F arithmetic shows the goodness of fit for the
propose research model.
Table 1: F-Test result.
Model
F
Sig.
1
Regression
7.045
.003
b
Therefore, according to the F test results it can be
stated that the result of the regression model shows
that there is significant influence of Representative
Account Competence, Independence of Account
Representative simultaneously on Security of Tax
Proceed at KPP Madya Bandung. However if the
study focus on the extent of independent variable
(Representative Account Competence, Independence
of Account Representative) that influence on Security
of Tax Proceed is 31% (see Table 2). . The value of R
2
is between zero and one. The value of R
2
is between
zero and one. A small R
2
value means the ability of
independent variables to explain the variation of a
dependent variable is very limited. A value close to
one means the independent variables provide almost
all the information needed to predict the variation of
the dependent variable.
The two independent variables are not good
enough to predict and explain in order to improve the
security of tax proceed. It requires further study and
analysis of certain variables which may give rise to fit
the study, especially in trying to increase potential tax
income.
Table 2: Determinant Coefficient
Model
R
R Square
Adjusted R Square
1
.559a
.312
.268
If independent variable more than one, then it are
better to see the ability of variable predict the
dependent variable, the value used is adjusted value
R
2
that is 32%. In other words 32% change in tax
revenue can be explain by variable Account
Representative competence, Independence Account
Representative of 68% explained by other factors not
included in this study model.
4.2 Test partial hypothesis
Based on the data in Table 3 above can be assessed
that t arithmetic for Account Representative
Competence is equal to 3.688 with significance of
0.001 count and for Independence Account
Representative of -0.312 with significance 0.757,
respectively. Thus from these results of data testing,
it can be stated that the independent variable has no
significant effect on the Security of Tax Proceed,
while the competence variable has a significant
influence on Tax Proceed Security.
Table 3. T-test Hypothesis.
Unstandardized Coefficients
Standardized Coefficients
t
Sig.
B
Std. Error
Beta
(Constant)
12.531
2.386
1.328
0.194
independency
-.0.15
0.115
-0.048
-0.312
0.757
competency
0.111
0.098
0.57
3.688
0.001
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293

The results of this study show that partially
Representative Account Competence significantly
influences the Security of Tax Proceed. Based on
these results note that the competence in this expertise
obtained from education and training can encourage
tax revenue through Account Representative
Expertise in conducting tax audits professionally. The
success of Account Representative in performing its
function is done through competence; the competence
of an Account Representative is measured by its
ability to execute and mastery of good tax regulation.
It is expected that one may provide convenience to
study the objective conditions of taxpayer business
activities.
The main objective of these activities is to obtain
information or provide consultative tax-related
issues. By doing this it may stimulate the taxpayer
compliance level in relation to its obligation to
perform the payment of tax payable to the state.
5 CONCLUSION
Simultaneously the competency of account
representative and account representative
independence can influence the increase of security
of tax proceed although relatively low. The security
of tax proceed can be increased in terms of revenues
when examining beyond the two variables that have
been studied in this matter. Similarly, if viewed
partially the variable independency account
representative is not sufficient enough to be able to
stimulate the taxpayer in carrying out its tax
obligations.
Considering that this research involves only the
tax authorities, it is necessary to include the taxpayer
in the study of the variables that have been studied.
To be able to obtain a sound review of the results
related to the factors that can increase the potential
improvement in tax revenue following the security it
is advisable to add other variables beyond the
competence and independency account
representative. With the studying addition of
variables are expected to explain securing of tax
proceed better.
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