ANALISIS PENGARUH KOMPETENSI ACCOUNT REPRESENTATIVE DAN

INDEPENDENSI ACCOUNT REPRESENTATIVE SERTA

PENERAPAN BENCHMARKING LAPORAN KEUANGAN
WAJIB PAJAK TERHADAP PENERIMAAN PAJAK
KANWIL DJP SUMUT I

ABSTRAK

Tujuan penelitian ini untuk menganalisis dan membuktikan secara empiris

pengaruh Kompetensi Account Representative, Independensi Account Representative
dan penerapan Benchmarking terhadap Penerimaan Pajak di Kanwil Direktorat
Jenderal Pajak Sumatera Utara I. Jenis penelitian ini adalah statistik infrensial,
maksudnya adalah bahwa penelitan pada tesis ini untuk mengolah data kuantitatif
dengan tujuan untuk menguji kebenaran suatu teori baru yang diajukan peneliti yang
dikenal dengan hipotesis, yaitu adanya korelasi yang kuat dan pengaruh yang
signifikan antara kompetensi account representative dan independensi account
representative serta penerapan benchmarking laporan keuangan wajib pajak sebagai
variabel bebas terhadap keberhasilan penerimaan Kanwil DJP Sumut I sebagai
variabel terikat.
Populasi dalam penelitian ini adalah seluruh account representative yang ada
di Kanwil Direktorat Jenderal Pajak Sumatera Utara I yaitu para account
representative yang berada pada satu KPP Madya dan delapan KPP Pratama
sebanyak 177 orang, sampel diambil sebanyak 159 dan yang cacat sebanyak 2. Jadi
kuesioner yang bisa digunakan untuk melakukan analisis data hanya sebanyak 157.
Pengumpulan data dilakukan melalui penyebaran angket ke responden yang diuji
dengan uji validitas dan reliabilitas. Analisa data dilakukan dengan teknik korelasi
berganda sedangkan pengujian hipotesis dilakukan dengan uji F dan uji t.
Hasil analisa data diketahui secara simultan, kompetensi AR, Independensi
AR dan Penerapan Benchmarking mempunyai pengaruh signifikan terhadap
penerimaan pajak. Secara parsial, Independensi AR maupun penerapan benchmarking
tidak signifikan berpengaruh terhadap penerimaan pajak. Hal ini berbeda dengan
hipotesis yang menyatakan pengaruhnya signifikan. Dari hasil pengujian hipotesis,
didapati bahwa pengaruh variabel independen terhadap dependen variabel relatif
rendah, karena hanya memasukkan 3 variabel yang diduga mempengaruhi
penerimaan pajak. Secara sepihak penerimaan pajak sebaiknya dianalisis dengan
membandingkan asumsi dari wajib pajak.
Kata

Kunci:

Kompetensi Account Representative, Independensi Account

Representative, Komponen Benchmarking, Penerimaan Pajak.

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INFLUENCED ANALYZE OF COMPETENCE OF ACCOUNT

REPRESENTATIVE, INDEPENDENCE OF ACCOUNT REPRESENTATIVE
AND APPLYING BENCHMARKING OF THE FINANCIAL STATEMENTS
TAXPAYER OF INCOME TAX KANWIL DIREKTORAT JENDERAL
PAJAK SUMATERA UTARA I

ABSTRACT

The purpose of this research to analyze and prove empirically is influenced of

Competence of Account Representative, Independence of Account Representative and
applying Benchmarking of income tax Kanwil Direktorat Jenderal Pajak Sumatera
Utara I. This research type is statistic infrensial, the point is that research in this
thesis to process quantitative data with the aim to verify a new theory proposed,
known researcher with the hypothesis, namely that there is strong correlation and
significant influence between competence and independence of account
representative as well as application of benchmarking of the financial statements
taxpayer as independent variable to the success of the Kanwil DJP Sumatera Utara I
reception as the dependent variable.
Population in this research is all account representative of exist in Kanwil
Direktorat Jenderal Pajak Sumatera Utara I that is all account representative which
be at one KPP Madya and eight KPP Pratama as much 177 people, sampel taken as
much 159 and handicapped as much 2. Becoming kuesioner which can be used to do
the data analysis only as much 157. Data collecting done by throughenquette
spreading to examinee responder with the test of validity and reliabilitas. The data
analyze done with the doubled correlation technique while hypothesis examination
done with the test F and test t.
Result of data analysis known by simultan, Competence of AR, Independence
of AR and Applying Benchmarking have the influence signifikan of income tax. By
parsial, Independence of AR and also applying benchmarking did not signifikan have
an effect on of income tax. This matter differ from the hypothesis expressing its
influence is significan. From result of hypothesis examination, in discovering that
independent variable influence to dependen.

Keywords: Competence of Account Representative, Independence of Account

Representative, Benchmarking Component, Income Tax.

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