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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.
The Role of Account Representative in Securing the Tax Proceed
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