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Pengaruh Kompetensi dan Independensi Account Representative terhadap Pengamanan Penerimaan Pajak

Akrual: Jurnal Bisnis dan Akuntansi Kontemporer · Vol. UME No. MOR (2024) · pp. 131–144

DOI
10.26487/akrual.v17i2.32803
ISSN
2829-0615, 1979-1712
Published
2024-07-31
Publisher
Accounting Department, Faculty of Economics and Business, Universitas Hasanuddin
Language
en
License
creativecommons.org/licenses/by/4.0

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh kompetensi dan independensi Account Representative terhadap pengamanan penerimaan pajak pada KPP Pratama Makassar Utara dan KPP Pratama Makassar Selatan. Data yang digunakan adalah data primer yang diperoleh dari hasil jawaban kuesioner. Sampel penelitian ditentukan dengan metode non-probability sampling. Penelitian ini menggunakan pendekatan kuantitatif kausal komparatif. Temuan penelitian menyatakan bahwa variabel kompetensi berpengaruh terhadap pengamanan penerimaan pajak dan independensi tidak berpengaruh. Kompetensi dan independensi Account Representative secara bersama-sama berpengaruh terhadap pengamanan penerimaan pajak.

Keywords

Collaboration network of the authors

27 authors · 57 co-authorship links

Hover or tap a name to highlight its co-authors. Double-click to open the author's page.

  • Muhammadiyah University of Makassar
  • Affiliation unknown
  • Different organisations
  • Same organisation
  • Affiliation unknown
  • Thicker line = more joint articles · bigger circle = more articles
Show as table
Co-authorOrganisationJoint articles
. SyamsuddinAffiliation unknown3
Andi KusumawatiAffiliation unknown3
MediatyAffiliation unknown2
Abdul Hamid HabbeAffiliation unknown1
Radiatul JannahAffiliation unknown1
Felyatry Mangera PutriAffiliation unknown1
Sri Murti NingsihAffiliation unknown1
Darmawati DarmawatiAffiliation unknown1
Grace Johanna LeonardoAffiliation unknown1
Alimuddin AlimuddinAffiliation unknown1
Nurul Jihan HasrilAffiliation unknown1
Nirwana NirwanaMuhammadiyah University of Makassar1
Ainul Hurriyah SaifuddinAffiliation unknown1
A. Ahsan AmirAffiliation unknown1
Muhammad Istiyansyah Ulman IdrisAffiliation unknown1
Aini IndrijawatiAffiliation unknown1
Amiruddin -Affiliation unknown1
Abdul Hamid HabbeAffiliation unknown1
ArifuddinAffiliation unknown1
Hermita AriefAffiliation unknown1
Ade IkhlasAffiliation unknown1
Hermita ArifAffiliation unknown1
AfdalAffiliation unknown1
Rahmawati HS RahmaAffiliation unknown1

Affiliations come from OpenAlex; journal OAI-PMH metadata carries none. Authors without an OpenAlex ID are matched by name, which can merge or split people.

Metadata source: OAI-PMH (metadata jurnal) https://journal.unhas.ac.id/index.php/akrual/oai, first harvested 2 Nov 2026, last seen 2 Nov 2026.
Original metadata (oai_dc) 
<oai_dc:dc xmlns="http://www.openarchives.org/OAI/2.0/" xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:oai_dc="http://www.openarchives.org/OAI/2.0/oai_dc/" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.openarchives.org/OAI/2.0/oai_dc/  http://www.openarchives.org/OAI/2.0/oai_dc.xsd">
	<dc:title xml:lang="en">Pengaruh Kompetensi dan Independensi Account Representative terhadap Pengamanan Penerimaan Pajak</dc:title>
	<dc:creator xml:lang="en">Zulfitri Handayani</dc:creator>
	<dc:creator xml:lang="en">Bandang, Agus</dc:creator>
	<dc:creator xml:lang="en">HS, Rahmawati</dc:creator>
	<dc:subject xml:lang="en">Kompetensi</dc:subject>
	<dc:subject xml:lang="en">Independensi</dc:subject>
	<dc:subject xml:lang="en">Account Representative</dc:subject>
	<dc:subject xml:lang="en">Pengamanan Penerimaan Pajak</dc:subject>
	<dc:description xml:lang="en">Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh kompetensi dan independensi Account Representative terhadap pengamanan penerimaan pajak pada KPP Pratama Makassar Utara dan KPP Pratama Makassar Selatan. Data yang digunakan adalah data primer yang diperoleh dari hasil jawaban kuesioner. Sampel penelitian ditentukan dengan metode non-probability sampling. Penelitian ini menggunakan pendekatan kuantitatif kausal komparatif. Temuan penelitian menyatakan bahwa variabel kompetensi berpengaruh terhadap pengamanan penerimaan pajak dan independensi tidak berpengaruh. Kompetensi dan independensi Account Representative secara bersama-sama berpengaruh terhadap pengamanan penerimaan pajak.</dc:description>
	<dc:publisher xml:lang="en">Accounting Department, Faculty of Economics and Business, Universitas Hasanuddin</dc:publisher>
	<dc:date>2024-07-31</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:type xml:lang="en">Peer-reviewed Article</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://journal.unhas.ac.id/index.php/akrual/article/view/32803</dc:identifier>
	<dc:identifier>10.26487/akrual.v17i2.32803</dc:identifier>
	<dc:source xml:lang="en">Akrual: Jurnal Bisnis dan Akuntansi Kontemporer; VOLUME 17 NOMOR 2 JULI 2024; 131-144</dc:source>
	<dc:source>2829-0615</dc:source>
	<dc:source>1979-1712</dc:source>
	<dc:language>en</dc:language>
	<dc:relation>https://journal.unhas.ac.id/index.php/akrual/article/view/32803/13865</dc:relation>
	<dc:rights xml:lang="en">Copyright (c) 2024 Akrual: Jurnal Bisnis dan Akuntansi Kontemporer</dc:rights>
	<dc:rights xml:lang="en">https://creativecommons.org/licenses/by/4.0</dc:rights>
</oai_dc:dc>