Volume 9, Issue 4, April – 2024 International Journal of Innovative Science and Research Technology

ISSN No:-2456-2165 https://doi.org/10.38124/ijisrt/IJISRT24APR884

Maximizing Tax Revenue: The Predictive Power of

Competent Account Representatives and the Role of
Taxpayer Compliance as the Moderator
Darwis Lannai
Department of Accounting,
Faculty of Economics and Business,
Universitas Muslim Indonesia

Abstract:- The purpose of this study is to examine the To enhance tax collection, it is essential to consider
influence of account representatives on tax revenue various factors related to tax revenue, such as the
moderated by taxpayer compliance in tax service offices. competency of Account Representatives and taxpayer
The study focuses on a sample of 30 account compliance. Arifin (2015) suggests that some entrepreneurs
representatives working in tax service offices in Pare- and economic experts doubt the knowledge and skills of Tax
pare City, South Sulawesi, Indonesia. Data collection was Officials in performing their duties. When a taxpayer seeks
conducted using a self-administered survey, where guidance from their Account Representative, differing
questionnaires were directly distributed to respondents. advice can lead to confusion. Hence, the Directorate General
The primary data collected were analyzed using multiple of Taxes, particularly the Directorate of Internal Compliance
regression analysis and SPSS 24.00 software. The and Human Resources Transformation, is assessing the
research findings indicate that the regression coefficient competencies of Account Representatives in various tax
of the competency variable is positive. Meanwhile, based service offices to identify those who meet standards and
on partial tests, the competency of account those needing further skill development.
representatives has a significant influence on tax
revenue. Furthermore, account representatives at According to the ethical guidelines for tax employees,
Parepare tax service office have the ability to master tax all tax workers, including Account Representatives, are
regulations, communication skills, the ability to uncover expected to conduct themselves with politeness in their
tax potentials from taxpayers, analyze taxpayers’ demeanor, appearance, and speech. The courteous service
financial reports, and perceive business developments. provided by Account Representatives involves
The research findings also suggest that taxpayer demonstrating manners, respect, friendliness, and mutual
compliance in this study was unable to moderate the appreciation and respect when offering guidance and
influence of account representative competency on tax consultations. Courtesy is seen as crucial for successful
revenue. taxpayer service. The credibility of Account Representative
services relies on their honesty and reliability, which helps
Keywords:- Account Representative, Tax Revenue, Taxpayer to build trust with taxpayers. When taxpayers trust their
Compliance, Moderator, Indonesia. Account Representatives, they are more likely to share their
tax-related matters openly. Research by Suherman (2011),
I. INTRODUCTION Prasetiani (2012), Adiwijaya (2014), and Boroh and
Mursalim (2018) suggests that the competence of account
The significance of taxation in funding the progress of representatives significantly impacts tax revenue. However,
a nation is on the rise, particularly as economies transition Wirdana et al. (2013) found differing results, indicating that
from agrarian to industrial structures. In Indonesia, this shift the competence of Account Representatives does not have a
underscores the growing importance of tax awareness among significant effect on tax revenue.
businesses. Essentially, the vitality of Indonesia's economic
engine hinges on the revenues gathered through taxation by In addition to the competencies of Account
the government (Boroh and Mursalim, 2018). This Representatives, another factor tested in this study is
underscores the critical role that businesses play not only as taxpayer compliance. The tax authorities are expected to
economic entities but also as contributors to the broader have competence in tax policy, tax administration, and tax
societal fabric through their tax obligations. As industries legislation. The competency of Account Representatives’
evolve and expand, the tax landscape becomes increasingly service can be interpreted as the taxation skills and
complex, necessitating a heightened understanding of tax knowledge possessed by Account Representatives necessary
policies and compliance among business actors. Thus, for providing guidance and consultation to taxpayers
fostering tax consciousness and compliance is not merely a (Baskoro, 2016). Every Account Representative must have
matter of regulatory adherence but an essential component good competence in taxation. Account Representatives
for sustaining economic growth and development in should have a comprehensive understanding of tax
Indonesia. regulations, mastery of all types of taxes, proficiency in the

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ISSN No:-2456-2165 https://doi.org/10.38124/ijisrt/IJISRT24APR884

latest information technology applied in the tax office, as (2019) underscores the multifaceted nature of taxation,
well as good communication skills with taxpayers and an highlighting two primary functions: Firstly, taxes function as
understanding of the characteristics of taxpayers’ companies a crucial source of financial resources for the state,
(industries). To enhance their competence in taxation, constituting the cornerstone of its budgetary framework.
Account Representatives should diligently update Secondly, taxes serve a regulatory role, enabling
themselves and study tax regulations, as well as participate governments to steer economic activities, shape societal
in various training programs organized by the tax office. behavior, and ensure adherence to legal and ethical
Research findings from Sari (2012) and Misyana (2015) standards. This dual function underscores the intricate
found that there is an influence of taxpayer compliance on interplay between taxation, governance, and socio-economic
tax revenue. Conversely, the research findings from development within a nation.
Kastolani (2017) found that taxpayer compliance does not
affect tax revenue. B. Account Representative
Account Representatives were introduced by the
Based on the review of previous research, a gap in Directorate General of Taxes (DJP) in 2006 as part of the tax
research was identified in the form of inconsistency in the office’s efforts to reform and modernize. Since then, their
results, indicating that tax revenue is not always influenced numbers have grown, with the current count standing at
by the competence of account representatives and taxpayer 10,000 individuals. As defined by Minister of Finance
compliance. Therefore, the researcher is motivated to re- Regulation Number 68/PMM.01/2008, an Account
examine the influence of account representative competence Representative is an officer within the tax service office
on tax revenue with taxpayer compliance as a moderating (KPP) who has implemented the Modern Administration
variable and to choose KPP Pratama Parepare City, System. According to Hutagaol (2007) referenced in
Indonersia as the research location. Widayati (2019), an Account Representative is an employee
of the tax directorate general who operates within Large
II. LITERATURE REVIEW Taxpayer Offices, providing services, guidance, and direct
supervision to taxpayers. Wibowo (2012) defines
A. The Concept of Tax competence as the ability to perform a job or task based on
Taxes are compulsory contributions imposed by the skills, knowledge, and the required work attitude.
government on the public based on the Constitution, without
receiving direct compensation. Taxes are one form of levy The competence of an Account Representative
paid by taxable citizens to the government to finance encompasses various tasks such as service provision,
government expenditures in developing the country without consultation, supervision, and exploring taxpayers’
direct reciprocity as shown (Setiyawan, et al., 2020). potential. It also entails mastering tax regulations, possessing
According to Herschel (in Sambodo, 2015), taxes are a effective communication skills, analyzing taxpayers’
transfer of resources from the private sector to the financial reports, and staying informed about business
government, not as a result of legal violations, but developments. Competence in this role can be attained
mandatory, based on predetermined provisions, without through training, hands-on experience, or participation in
direct and proportionate compensation, so that the specialized Account Representative programs (Ramadhana,
government can carry out its duties in governing. Soemitro 2016). In summary, an Account Representative's
(2011) in Segara (2021) defines taxes as contributions from competence lies in mastering tax regulations, effective
the public to the state treasury based on (enforceable) laws communication, exploring taxpayers’ potential, analyzing
without receiving direct reciprocal services (counter- financial reports, and understanding business trends. These
prestations) that can be directly demonstrated and used to competencies are honed through specialized training, and an
pay for general expenditures. Account Representative is considered proficient upon
completing and passing such training (Adiwijaya, 2014).
Taxes serve as a cornerstone in the functioning of a
nation, playing a pivotal role in its economic and social C. Taxpayer Compliance
landscape. They are indispensable tools for governments, In the General Dictionary of the Indonesian Language,
facilitating the execution of various developmental compliance means to obey or adhere to teachings or rules.
initiatives and public services. Through taxation, Susianti (2016) states that taxpayer compliance is defined as
governments generate the necessary financial resources to including and reporting the required information on time,
fund a wide array of expenditures, encompassing essential correctly filling out the amount of tax owed, and paying
services such as healthcare, education, infrastructure taxes on time without coercion. She mentions that there are
development, and social welfare programs. The significance two types of tax compliance: 1) Formal compliance is a
of taxes extends beyond mere revenue generation; they also condition in which taxpayers fulfill their obligations
serve as instruments for economic regulation and social formally according to the provisions in Tax Regulations. For
equity. By imposing taxes on certain goods, services, or example, having a Taxpayer Identification Number (NPWP)
activities, governments can influence consumer behavior, for those with income and not being late in reporting
incentivize certain industries, discourage harmful practices, Monthly or Annual Tax Returns before the deadline; 2)
and promote sustainability. Additionally, taxation can be Material compliance is a condition where taxpayers
utilized as a means to redistribute wealth, thereby addressing substantively meet all material tax provisions, meaning in
income inequality and fostering social cohesion. Resmi line with the content and spirit of Tax Laws. Material

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ISSN No:-2456-2165 https://doi.org/10.38124/ijisrt/IJISRT24APR884

compliance can also include formal compliance. For B. Taxpayer Compliance as a Moderating Variable in the
example, taxpayers who have filled out the Tax Return Influence of Account Representative Competence on Tax
correctly according to the actual conditions. Revenue
The level of taxpayer compliance reflects obedience,
D. Tax Revenue submission, and adherence to tax regulations. The
Tax revenue is income obtained by the government relationship between taxpayer compliance and income tax
from the people's taxes. It goes beyond the brief definition revenue can be explained by the theory of legal certainty.
above that the funds received in the treasury will be used by This theory states that to achieve a good legal system, there
the government for the prosperity of the people, as intended must also be good relationships among its elements, so to
by the founding fathers of this country, namely to welfare achieve a good tax system, one must comply with all
the people, creating prosperity based on social justice established regulations. Compliance can be formed when
(Suherman, 2011). According to John A. Byrne, strategy is taxpayers obediently adhere to applicable tax rules. The
defined as a fundamental pattern of ongoing and planned more compliant taxpayers are with the rules, the higher the
objectives, resource deployment, and organizational compliance formed. The higher the level of compliance, the
interaction with markets, competitors, and environmental more direct the impact on increasing income tax revenue.
factors (Asssauri, 2011). From the above definition, tax Basically, tax regulations are established with the aim of
revenue security strategy is the result of the planning, ensuring smooth tax revenue collection and continuous
management, and supervision process of tax potential from annual increase. Research findings from Sari (2012) and
each type of tax by the Account Representative through Misyana (2015) indicate that there is an influence of
supervision of Taxpayer tax obligation reports (Suherman, taxpayer compliance on tax revenue. Therefore, the second
2011). hypothesis (H2) proposed in this study is:

III. HYPOTHESES DEVELOPMENT AND H2: Taxpayer Compliance is able to moderate the influence
MODEL of account representative competence on tax revenue.

The conceptual framework to be used in this study is as IV. METHODS

follows:
The research methodology utilized in this study
involves quantitative research employing a descriptive
framework. Quantitative research, characterized by its
systematic, planned, and clearly structured approach from
inception to the conclusion of the research design, is a
specific methodological approach. According to Sugiyono
(2017), quantitative research is rooted in positivism
philosophy and is utilized to investigate specific populations
or samples. Sampling techniques typically involve random
selection, data collection is conducted using research
instruments, and data analysis is quantitative/statistical,
aimed at testing pre-established hypotheses. In this study, a
Fig 1: Conceptual Research Model
descriptive approach is employed with the objective of
A. The Influence of Account Representative Competence on portraying the research object or findings. Descriptive
Tax Revenue methodology serves to depict the researched object through
In general, the competence of an Account collected data or samples in their natural state, without
undertaking analysis or drawing overarching conclusions
Representative involves the ability to master tax regulations,
(Sugiyono, 2017).
possess communication skills, extract tax potential from
taxpayers, analyze taxpayers' financial reports, and perceive
developments in the business world. All these competencies Population is a collection of individuals, objects, and/or
are obtained through Account Representative training, and entities in a specific area and time with certain qualities to be
observed/studied (Suharyadi, 2013). The population in this
an Account Representative is considered competent after
research consists of all Account Representatives in KPP
completing and passing the training. Research findings by
Pratama Parepare, totaling 30 Account Representatives. The
Suherman (2011), Prasetiani (2012), Adiwijaya (2014), and
Boroh and Mursalim (2018) have shown that the competence research sample is a part of the population chosen as research
of account representatives significantly influences tax subjects representing the population members (Suharyadi,
revenue. Therefore, the first hypothesis (H1) proposed in this 2013). The sampling technique in this research is total
sampling or saturated sampling, where the entire population
study is:
is taken as the sample. The selection is based on Arikunto's
H1: Account representative competence influences tax perspective (2016), which states that if the population is less
than 100, then all the population members are taken as
revenue.
samples. Based on the data obtained, there are a total of 30
individuals.

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ISSN No:-2456-2165 https://doi.org/10.38124/ijisrt/IJISRT24APR884

The type of data utilized in this research is quantitative Reliability testing indicates how much an instrument
data, which was gathered through the completion of can be trusted and used as a data collection tool. Higher
questionnaires by the research respondents. These instrument reliability indicates more trustworthy (reliable)
questionnaires were designed to elicit specific numerical measurement results. Determining the reliability of an
responses, enabling the collection of measurable data points. instrument in a study involves: (1) If Cronbach’s alpha is <
The source of the data in this study is primary, meaning it 0.6, reliability is considered poor; (2) If Cronbach's alpha is
was directly collected by the researchers themselves and has between 0.6 and 0.8, reliability is considered sufficient; and
not undergone interpretation by any third party. Specifically, (3) If Cronbach's alpha is > 0.8, reliability is considered
the primary data used in this research is derived from the good. Based on the reliability testing results, all variables
questionnaire responses. To analyze the collected data, the used as instruments in the study are reliable and can be used
researchers employed a statistical technique known as as data collection tools. Therefore, based on the reliability
multiple regression analysis using SPSS 24.00 software. testing results above, the instrument demonstrates a high
Multiple regression analysis is a powerful statistical method level of reliability, as evidenced by the alpha coefficient
used to examine the relationship between one dependent being > 0.60, indicating that the obtained measurement
variable and two or more independent variables. In this results can be trusted.
context, SPSS 24.00 was utilized as the statistical software
tool to perform the regression analysis and derive C. Normality test
meaningful insights from the gathered data. This analysis A normality test is conducted to determine whether
technique allows researchers to assess the extent to which both the dependent and independent variables in a regression
various independent variables predict or explain changes in model have a normal distribution. A good regression model
the dependent variable, providing valuable insights into the is one that follows a normal distribution. Normality detection
underlying relationships within the data. is typically done by examining a histogram. Based on the
histogram graph above, it can be concluded that the
V. RESULTS AND DISCUSSIONS distribution pattern approximates normality, as evidenced by
its symmetrical shape and adherence to the diagonal line.
A. Respondents However, the accuracy of this histogram graph is somewhat
From the results, it can be identified that the limited, especially when the sample size is small.
respondents in this study amounted to 30 people, where
based on age groups, they were dominated by the age group
of ≥20 years with 20 people (66.7%). The remaining 10
people (33.3%) were respondents aged <40 years. From the
table above, it can be identified that the respondents in this
study amounted to 30 people, where based on gender, they
were dominated by males with 26 people (86.7%). The
remaining 4 people (13.3%) were females. From the table
above, it can be identified that the respondents in this study
amounted to 30 people, where based on length of
employment, they were dominated by the group with
employment length of ≥10 years with 27 people (90.0%).
The remaining 3 people (10.0%) were respondents with
employment length of <10 years. From the table above, it
can be identified that the respondents in this study amounted
to 30 people, where based on educational background, they
were dominated by the group with Bachelor’s degree
education with 23 people (76.7%). The remaining 7 people
(23.3%) were respondents with Master's degree education. Fig 2: Histogram

B. Validity and Reliability A more reliable method is to examine a normal

Validation testing indicates the precision and accuracy probability plot. In the normal plot graph, points are
of the questionnaire distributed to respondents. To determine scattered around the diagonal line, following its direction.
the validity of each variable's questions, the calculated R- Based on the normal probability plot, it can be observed that
value is compared with the r-table. The r-table can be the points are scattered around the diagonal line and follow
computed with the formula df = N–2. The number of its direction, indicating a normal distribution pattern.
respondents in this study is 30, so df = 30–2 = 28, R = 0.306. Considering both graphs, it can be inferred that the
If the calculated R-value is greater than the r-table value, regression model in this study can be used because it meets
then the question is considered valid. The validity test results the assumption of normality.
show that all questionnaire items are valid and can be used
as a research measurement tool. This is evidenced by the
Corrected Item – Total value being greater than 0.306.

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A. Model 1 Testing
The coefficient of determination is used to test the
percentage of influence of independent variables on
dependent variables. An R-Square value approaching 1
indicates that the influence of independent variables on the
dependent variable is greater (Ghozali, 2016). Based on the
table above, it shows that the coefficient of determination (R-
Square) is 0.851 or 85.1%. This means that tax revenue
variables can be explained by account representative
competence and taxpayer compliance variables by 85.1%,
with the remaining 14.9% explained by other variables
outside those in the research model. The coefficient of
Fig 3: Normal Probability Plot determination (R-Square) is used to measure how much an
endogenous variable is influenced by other variables. Chin
Heteroskedasticity indicates that the variance of a (in Ghozali, 2016) states that an R2 result of 0.67 or above
variable is not the same for all observations. If the variance for the dependent variable in a structural model indicates that
of the residuals remains constant from one observation to the influence of independent variables (those affecting) on
another, it is called homoskedasticity. A good regression dependent variables (those affected) falls into the good
model is one that exhibits homoskedasticity, or no category. Meanwhile, if the result is between 0.33 and 0.67,
heteroskedasticity occurs because cross-sectional data it falls into the moderate category, and if it is between 0.19
represent various sizes (small, medium, and large). To detect and 0.33, it falls into the weak category. Thus, this research
the presence of heteroskedasticity, the method used is the model can be categorized as good.
chart method (Scatterplot diagram). Based on the above
diagram, it can be seen that the data are scattered randomly The t-test is used to test the influence of independent
and do not form a specific pattern, indicating that there is no variables on dependent variables individually. If the
heteroskedasticity. Thus, it can be concluded that there is a probability value is <0.05, it indicates that the independent
difference in the variance of the residuals from one variable influences the dependent variable (Ghozali, 2016).
observation to another.

Fig 4: Scatterplot

Table 1: T-test Results of Model 1

Model Unstandardized Coefficients Standardized Coefficients t Sig.
B Std. Error Beta
1 (Constant) -1.004 .423 -2.371 .025
Kompetensi AR .452 .070 .575 6.497 .000
Kepatuhan WP .776 .145 .473 5.338 .000

Based on the table above, it is also known that the B. Model 2 Testing
significance value of the account representative competence The coefficient of determination is used to test the
variable is 0.000, and this value is smaller than the error percentage of influence of independent variables on
degree (α=0.05) (0.000<0.05). This means that the account dependent variables. An R Square value approaching 1
representative competence has a positive and significant indicates that the influence of independent variables on
effect on tax acceptance at the Parepare Primary Tax Office. dependent variables is increasing (Ghozali, 2016). The
Therefore, the first hypothesis (H1) proposed in this study is results of the coefficient of determination test can be seen in
accepted. the following table: Based on the table above, it shows that
the coefficient of determination (R-Square) is 0.852 or
85.2%. This means that the tax revenue variable can be
explained by the competency of account representatives (X),

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taxpayer compliance (Z), and the variable resulting from the variable in a structural model indicates that the influence of
interaction of competency of account representatives with independent variables (affecting) on dependent variables
taxpayer compliance (X*Z1) by 85.2%, and the remaining (affected) falls into the good category. Whereas if the result
14.8%, is explained by other variables outside the variables is between 0.33 – 0.67, it falls into the moderate category,
in the research model. The coefficient of determination (R- and if the result is between 0.19 – 0.33, it falls into the weak
Square) is used to measure how much endogenous variables category. Therefore, this research model can be categorized
are influenced by other variables. Chin in Ghozali (2016), as good.
mentions that an R2 result of 0.67 or higher for the dependent

Table 2: T-Test Results of Model 2

Model Unstandardized Standardized t Sig.
Coefficients Coefficients
(Constant) B Std Error Beta
Kompetensi AR -1.772 2.025 -.875 .390
Kepatuhan WP Interaksi .694 .627 .883 1.106 .279
Kompetensi AR dengan 1.008 .616 .614 1.636 .114
Kepatuhan WP -.072 .186 -.404 -.388 .701

Based on the table above, it is known that the regression analyzing taxpayer financial reports, and staying updated on
coefficient in model 2 shows that the regression coefficient business trends. For example, when competence has a
of the interaction between account representative positive influence on tax revenue, it essentially highlighting
competence and taxpayer compliance is negative (-0.072). that the proficiency and expertise of account representatives
This means that taxpayer compliance is unable to maintain directly contribute to higher tax revenue. This could be due
the position of account representative competence as a to various factors such as their ability to effectively
supporting factor for tax revenue. Meanwhile, according to communicate tax obligations to taxpayers, their skill in
the table above, the significance value of the interaction identifying potential areas for tax collection, and their
between account representative competence and taxpayer adeptness in analyzing financial data to ensure accurate tax
compliance is 0.701. This value is greater than the level of reporting. Moreover, the statement that an increase in
error (α=0.05) (0.701 > 0.05). Therefore, it can be concluded account representative competence will lead to an increase
that the result of the interaction between account in tax revenue emphasizes the potential for growth and
representative competence and taxpayer compliance does improvement. As account representatives become more
not have a significant effect on tax revenue. This research proficient in their roles, they are better equipped to handle
result falls under the category of moderation predictor various tax-related tasks, which can ultimately result in
moderation type, where initially account representative higher revenue collection for the tax authority.
competence affects tax revenue. However, when interacting
with taxpayer compliance, it is unable to significantly affect These results align with previous studies by Suherman
tax revenue. This means that taxpayer compliance does not (2011), Prasetiani (2012), Adiwijaya (2014), and Boroh and
play a role in strengthening the influence of account Mursalim (2018), all of which concluded that account
representative competence on tax revenue. Thus, the second representative competence has a substantial impact on tax
hypothesis (H2) proposed in this study is rejected. receipts.

VI. DISCUSSIONS B. Taxpayer Compliance as a Moderating Factor in the

Influence of Account Representative Competence on Tax
A. Account Representative Competence's Impact on Tax Receipts
Receipts Taxpayer compliance involves providing timely and
In this study, Account Representative competence accurate information, correctly reporting tax amounts owed,
refers to the skills and expertise of a professional. A and paying taxes without enforcement measures. However,
professional is defined as someone with a certain level of this study found that taxpayer compliance does not moderate
skill or extensive knowledge in a specific field acquired the influence of account representative competence on tax
through training or experience. Analysis using multiple receipts. Instead, it only acts as an independent factor
linear regression revealed a positive regression coefficient affecting tax receipts. This is because tax receipts are
for competence. This suggests that competence has a direct influenced by both internal factors, like the competence of
effect on tax receipts. Enhancing the competence of account tax collectors, including account representatives, and
representatives is predicted to boost tax receipts. external factors, such as taxpayer awareness and compliance.
Furthermore, partial testing confirmed that account Both factors need to work together synergistically.
representative competence significantly affects tax receipts.
This underscores the pivotal role of account representative Tax receipts are influenced not only by the competence
competence in influencing fluctuations in tax receipts. The of tax collectors but also by external factors such as taxpayer
research findings indicate that account representatives at the compliance and awareness. For instance, suppose there are
Pratama Parepare Tax Office excel in understanding tax highly competent account representatives who excel in their
regulations, communication, identifying taxpayer potentials, roles, accurately assessing tax liabilities and effectively

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communicating with taxpayers. Despite their competence, if [3]. Agustina, Ferlinda. 2021. Pengaruh Kepatuhan
taxpayers are unaware of their tax obligations or choose not Wajib Pajak, Pemeriksaan Pajak dan Penagihan
to comply with tax laws, it could result in lower tax receipts. Pajak Terhadap Penerimaan Pajak Dengan Peran
Conversely, even if taxpayers are highly compliant and Account Representative Sebagai Variabel Moderasi
aware, if tax collectors lack the necessary competence to (Studi Kasus Wajib Pajak Orang Pribadi Pada
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