Analysis of Separation the Functions of Account Representative to Increase Tax Revenues and Compliance of Taxpayers - A Case Study at Serpong Tax Office, Jakarta Duren Sawit Tax Office and Jakarta Matraman Tax Office

Merda Listana Leonyca, Christine Tjen

2018

Abstract

This research aimed to know the level of tax revenues and taxpayer compliance and problems that are still encountered after the separation of Account Representative functions. Separation of this functions is done because of the dualism of Account Representative functions in the implementation of daily tasks so that less optimal in increasing tax revenue and taxpayers compliance. Research method used in this research is qualitative method with case study approach in Serpong Tax Office, Jakarta Duren Sawit Tax Office and Jakarta Matraman Tax Office. Data used in this research is Tax Revenues, especially form disbursement letter of appeal issued by Account Representative and Compliance in Submission of Annual Tax Return at 2014 when the start of the implementation of the trial separation of Account Representative functions until 2016 after the separation of AR functions is implemented in all the tax office. The result of this research is that after the separation of Account Representative functions, Tax Revenues and Compliance in Submission of annual tax return has not increased optimally. In addition, there is still a problem faced by Account Representative after the separation of this functions.

Paper Citation

in Harvard Style

Leonyca M. and Tjen C. (2018). Analysis of Separation the Functions of Account Representative to Increase Tax Revenues and Compliance of Taxpayers - A Case Study at Serpong Tax Office, Jakarta Duren Sawit Tax Office and Jakarta Matraman Tax Office.In Proceedings of the Journal of Contemporary Accounting and Economics Symposium 2018 on Special Session for Indonesian Study - Volume 1: JCAE Symposium, ISBN 978-989-758-339-1, pages 820-829. DOI: 10.5220/0007021708200829

in Bibtex Style

@conference{jcae symposium18,
author={Merda Listana Leonyca and Christine Tjen},
title={Analysis of Separation the Functions of Account Representative to Increase Tax Revenues and Compliance of Taxpayers - A Case Study at Serpong Tax Office, Jakarta Duren Sawit Tax Office and Jakarta Matraman Tax Office},
booktitle={Proceedings of the Journal of Contemporary Accounting and Economics Symposium 2018 on Special Session for Indonesian Study - Volume 1: JCAE Symposium,},
year={2018},
pages={820-829},
publisher={SciTePress},
organization={INSTICC},
doi={10.5220/0007021708200829},
isbn={978-989-758-339-1},
}

in EndNote Style

TY - CONF

JO - Proceedings of the Journal of Contemporary Accounting and Economics Symposium 2018 on Special Session for Indonesian Study - Volume 1: JCAE Symposium,
TI - Analysis of Separation the Functions of Account Representative to Increase Tax Revenues and Compliance of Taxpayers - A Case Study at Serpong Tax Office, Jakarta Duren Sawit Tax Office and Jakarta Matraman Tax Office
SN - 978-989-758-339-1
AU - Leonyca M.
AU - Tjen C.
PY - 2018
SP - 820
EP - 829
DO - 10.5220/0007021708200829