Pengaruh Pelatihan Teknis Perpajakan, Akuntabilitas Terhadap Kinerja Pemeriksa Pajak Di KPP Kota Palembang
DOI:
https://doi.org/10.31851/jmediasi.v5i1.9365Abstract
ABSTRACTÂ
This study aims to determine the effect of tax technical training and accountability on the performance of tax auditors at Palembang. The population of this study were all ASN within the Directorate General of Taxes who served as auditors at the Regional Office of the DJP Sumsel Babel. The sample in this study were examiners at KPP in Palembang. Data were collected by distributing questionnaires. The research analysis method used is multiple linear regression. The results showed that taxation technical training had no effect on the tax auditors 'performance, while accountability affected the tax auditors' performance.
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Keywords: Tax Auditor Performance, Taxation Technical Training, Accountability. ABSTRAKÂ
Penelitian ini bertujuan untuk mengetahui pengaruh pelatihan teknis perpajakan dan akuntabilitas terhadap kinerja pemeriksa pajak di KPP Kota Palembang. Populasi penelitian ini adalah seluruh ASN dilingkungan Direktorat Jenderal Pajak yang bertugas sebagai Pemeriksa pada Kanwil DJP Sumsel Babel. Sampel pada penelitian ini adalah pemeriksa di KPP di Kota Palembang. Data dikumpulkan dengan pembagian kuisoner. Metode analisis penelitian yang digunakan adalah regresi linier berganda. Â Â Hasil penelitian menunjukkan bahwa pelatihan teknis perpajakan tidak berpengaruh terrhadap kinerja pemeriksa pajak, sementara akuntabilitas mempengaruhi kinerja pemeriksa pajak.
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Kata Kunci: Kinerja Pemeriksa Pajak, Pelatihan Teknis Perpajakan, Akuntabilitas.
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