Title:
THE EFFECT OF USING WEB-BASED PROFILE APPLICATION (APPROWEB) AND TAX REFORM ON ACCOUNT REPRESENTATIVE PERFORMANCE AND ITS IMPLICATIONS ON TAX REVENUE REALIZATION AT THE REGIONAL OFFICE OF DIRECTORATE GENERAL OF TAXES OF ACEH

Authors:
Ibnu Nizar, Faisal and A Saki

Abstract:
This research aims to examine the effect of using a web-based profile application (approweb) and tax reform on account representative performance and the implications for the Tax Revenue Realization at the regional office of the Directorate General of Taxes (Kanwil DJP) Aceh. This research used a total sample of 192 Account Representatives of all Primary Tax Service Offices (KPPP) under the Kanwil DJP Aceh. This research sample was taken using a saturated sample. Data was collected through a questionnaire. Data were processed using one sample t-test (SPSS), SEM (AMOS), and Sobel test (Sobel calculator). The results show that the use of the Approweb Application, Tax Reform, Account Representative Performance and Tax Revenue Realization of the Kanwil DJP Aceh has been going well, the use of the Approweb application affects the Kanwil DJP Aceh Account Representative Performance, Tax Reform affects the Kanwil DJP Aceh Account Representative Performance. The use of the Approweb Application affects the Tax Revenue Realization of the Kanwil DJP Aceh, Tax Reform affects the Tax Revenue Realization of the Kanwil DJP Aceh, Account Representative Performance affects the Tax Revenue Realization of the Kanwil DJP Aceh, Use of the Approweb application affects the Tax Revenue Realization of the Kanwil DJP Aceh through Account Representative Performance, and Tax Reform influencing the Tax Revenue Realization of the Kanwil DJP Aceh through Account Representative Performance. The results also explain that Account Representative Performance can function as a mediator in the model. Then these findings result in the model premise of increasing Tax Revenue Realization of the Kanwil DJP Aceh which is a function of maximizing the use of Approweb, the effectiveness of implementing tax reform, and increasing the performance of its Account Representative.