ABSTRACT
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 is verificative research or
hypotesis testing research.
Population in this
research is the Corporate Taxpayer
that engaged in the
service provider and based in the
Banda Aceh city. A Number of the are 494 Corporate. Of the total population sample of 84 was Corporates. The data collection techniques using primary data
obtained directly by distributing questionnaires to the respondents to be
sampled to determine the response of the research to be investigated. Testing
statistical hypothesis testing is done by using multiple linear regression test.
These results indicate that simultaneous
restructuring of the organization, improvement of business processes, improving
human resource management, and implementation of good governance in improving
the performance significantly 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.
Keywords:
Modernization of Tax Administration, tax
reforms, and Account
Representative.
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