DETERMINAN TERHADAP STRATEGI PENGAMANAN PENERIMAAN PAJAK DI KOTA SEMARANG

Abstract

This study is to examine and analyze the effect of competence, independence, performance by Account Representatives and modernization of tax administration on the strategy of securing tax revenue. Analysis using multiple linear regression. Data collection using a questionnaire with a measurement scale using a Likert scale 1-5. The research objects are all Account Representatives in KPP Madya Semarang and KPP  Pratama Semarang Gayamsari. The number of samples in this study were 62 respondents. The results showed that competence, independence, performance and modernization of tax administration had a significant positive effect on the strategy of securing tax revenue.

Keywords: competence, independence, performance, tax administration modernization, and tax revenue security strategy.