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.