Studi Pemisahan Tugas Dan Fungsi Account Representative (Ar) Pengawasan Dan Konsultasi Dalam Pencapaian Target Penerimaan Pajak (Studi Kasus Pada Kantor Pelayanan Pajak Pratama Batu)

Abstract

One of the changes in bureaucratic reform in taxation
known as the Modern Tax Administration System is the
establishment of Account Representative (AR) which has the task of
supervision and consultation in achieving the target of tax revenue.
In essence the role is mutually contradictory and often lead to
conflict of interest on AR to its taxpayer. So that required separation
of duty and function of AR.The purpose of this study are 1) To know
the effectiveness of separation of Account Representative (AR)
function on the task of Consultation and Supervision. 2) Knowing the
impact of the separation of functions on the realization of tax
revenues, 3) Knowing that the separation of duties of the
Consultative and Supervisory functions effectively reduces the
burden of responsibility of AR officers on contradictory tasks; 4)
Knowing the better AR performance after the separation of task
functions Consultation and Supervision.This research is a
descriptive research that is research method that try to describe and
interpret object according to what it is (Best, 1982 in Sukardi, 2003).
This research is also often called noneksperimen because in this
study the research did not control and manipulation of research
variables.The results showed that the separation of functions and
duties Account Representative (AR) effectively improve the
performance of AR, as evidenced by the increasing compliance of
Taxpayer Small Tax Office of Batu in submitting Tax Report (SPT)
and pay tax so that the tax target is achieved. The division of roles
on AR tasks and functions will create simplification of function and
service tasks and supervision, so that AR performance increases with
reduced workload. Each AR officer can work optimally. AR officers
can explore the potential of taxpayers so it is expected to increase
taxpayer compliance about the obligation to pay taxes.
Key Word: tasks and functions, Account Representative (AR)