Analisis Pengaruh Kompetensi Account Representative Dan Independensi Account Representative Serta Penerapan Benchmarking Laporan Keuangan Wajib Pajak Terhadap Penerimaan Pajak Kanwil DJP Sumut I

The purpose of this research to analyze and prove empirically is influenced of Competence of Account Representative, Independence of Account Representative and applying Benchmarking of income tax Kanwil Direktorat Jenderal Pajak Sumatera Utara I. This research type is statistic infrensial, the point is that research in this thesis to process quantitative data with the aim to verify a new theory proposed, known researcher with the hypothesis, namely that there is strong correlation and significant influence between competence and independence of account representative as well as application of benchmarking of the financial statements taxpayer as independent variable to the success of the Kanwil DJP Sumatera Utara I reception as the dependent variable.Population in this research is all account representative of exist in Kanwil Direktorat Jenderal Pajak Sumatera Utara I that is all account representative which be at one KPP Madya and eight KPP Pratama as much 177 people, sampel taken as much 159 and handicapped as much 2. Becoming kuesioner which can be used to do the data analysis only as much 157. Data collecting done by throughenquette spreading to examinee responder with the test of validity and reliabilitas. The data analyze done with the doubled correlation technique while hypothesis examination done with the test F and test t.Result of data analysis known by simultan, Competence of AR, Independence of AR and Applying Benchmarking have the influence signifikan of income tax. By parsial, Independence of AR and also applying benchmarking did not signifikan have an effect on of income tax. This matter differ from the hypothesis expressing its influence is significan. From result of hypothesis examination, in discovering that independent variable influence to dependen.