The Performance of Account Representative Officials at Padang Primary Tax Office in Taxpayers Perspective

Cheisviyanny, Charoline (2016) The Performance of Account Representative Officials at Padang Primary Tax Office in Taxpayers Perspective. In: Proceeding International Conference Local wisdom for Re-Thinking Global Solutions, 21-23 September 2016, Padang.

Preview

Text 43. Charoline Cheisviyanny _.pdf Download (382kB) | Preview

Abstract

The research aims to get information about the performance of Account Representative AR)officials at Padang Primary Tax Office in taxpayers’ perspective. The performance is measured by how excellent service quality that they deliver to taxpayers.The population was all AR officials and all taxpayers in Padang. The sample of taxpayers was selected by using purposive sampling method i.e. taxpayers who ever experinced AR’s services and was obtained 199 taxpayers. The data were analyzed using independent sample t-test, paired t-test, and Importance Performance Analysis (IPA). The resuts showed that (1)there are significant differences between AR perceptions and taxpayers’ perceptions on AR performance and (2) there are significant differences between taxpayers’ perceptions and expectations on AR performance.The limitation of this study is the use of negative questions in questionnare which were indicated mislead the respondents. It suggests to : (1) be careful in using negative questions in questionnare, (2) explore the AR performances between two primary tax office in Padang, and (3) to analyze the effectiveness of separated dual roles of AR

Actions (login required)

View Item