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Key Factors for Account Representative Performance in Achieving Tax Revenue Targets

In: Proceedings of the 9th International Conference on Accounting, Management, and Economics 2024 (ICAME 2024)

Author

Listed:
  • Muhammad Afdhal Usman

    (Hasanuddin University, Faculty of Economics and Business)

  • Andi Kusumawati

    (Hasanuddin University, Faculty of Economics and Business)

  • Aini Indrijawati

    (Hasanuddin University, Faculty of Economics and Business)

Abstract

Account Representatives play a crucial role in ensuring tax revenue for Tax Offices, Regional Offices, and the Directorate General of Taxes, acting as supervisors to help taxpayers comply with their tax obligations. Given the significance of meeting tax revenue targets and the Account Representatives’ pivotal role, it is essential to identify the factors that contribute to their performance or success in achieving these goals in Indonesia. To explore these factors, qualitative research was conducted using a case study approach, including in-depth interviews with both internal and external stakeholders of the Directorate General of Taxes. The research identified several key factors that determine the success of Account Representatives in meeting their tax revenue targets, such as work motivation, understanding of regulations, communication skills, data availability and accuracy, support from superiors and the organization, access to IT tools and applications, profiling abilities, taxpayer mapping and business processes, clarity and completeness of tax regulations, placement and transfer practices, and taxpayer awareness.

Suggested Citation

  • Muhammad Afdhal Usman & Andi Kusumawati & Aini Indrijawati, 2025. "Key Factors for Account Representative Performance in Achieving Tax Revenue Targets," Advances in Economics, Business and Management Research, in: Mursalim Nohong & Fitra Roman Cahaya & Phung Minh Tuan & Arifuddin Mannan & Anas Iswanto Anwar & Ria (ed.), Proceedings of the 9th International Conference on Accounting, Management, and Economics 2024 (ICAME 2024), pages 2883-2899, Springer.
    • Handle: RePEc:spr:advbcp:978-94-6463-758-8_235
    DOI: 10.2991/978-94-6463-758-8_235
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