Kompetensi Komunikasi “Account Representative” dalam Melakukan Pengawasan Kepatuhan Perpajakan Wajib Pajak di Kantor Pelayanan Pajak Pratama Medan Timur

Abstract

The objective of the research is to analyze communication competence of Account Representative (AR), effective channels are carried out by Account Representatives, and analyze taxpayer tax compliance as the impact of AR communication competence in improving at KPP Pratama Medan Timur. The Research employs descriptive qualitative method. The data are gathered by conducting in-depth interview and documentary study. The Research subjects are 6 (six) informants, consisting of 3 Ars and 3 taxpayers at KPP Pratama Medan Timur. The results of the research shows that communication competency of AR in supervising the taxpayers’ tax compliance at KPP Pratama Medan Timur is good because AR has the components of communication competency such as motivation, skills, knowledge, and mildfulness. The effective communication competency used by AR in supervising taxpayers’ tax compliance is personal communication channel through telephone calls. Communication competency owned by AR can make taxpayers pay off their taxes or SPT report by changing their attitude from being reluctant to pay off their taxes to comply with paying their payable taxes. They become compliant with paying their taxes and reporting their SPT at the KPP Pratama Medan Timur.

Tujuan penelitian ini menganalisis kompetensi komunikasi Account Representative, saluran komunikasi efektif yang dilakukan Account Representative, serta kepatuhan perpajakan wajib pajak sebagai dampak dari kompetensi komunikasi Account Representative. Metode penelitian deskriptif kualitatif dengan melakukan pengumpulan data melalui wawancara mendalam dan metode dokumentasi. Informan penelitian menggunakan teknik purposive sampling sehingga diperoleh 6 (enam) informan yang terdiri dari 3 (tiga) Account Representative dan 3 (tiga) Wajib Pajak di Kantor Pelayanan Pajak Pratama Medan Timur. Triangulasi sumber data yaitu Kepala Kantor Pelayanan Pajak Pratama Medan Timur, Kepala Seksi, dan Konsultan Pajak. Hasil Penelitian menunjukkan bahwa Kompetensi komunikasi Account Representative dalam melakukan pengawasan kepatuhan perpajakan kepada wajib pajak di Kantor Pelayanan Pajak Pratama Medan Timur sudah baik karena Account Representative telah memiliki komponen kompetensi komunikasi berupa motivasi, ketarampilan, pengetahuan, dan kesadaran penuh. Saluran komunikasi Account Representative yang efektif dalam melakukan pengawasan kepatuhan perpajakan kepada wajib pajak adalah saluran komunikasi antarpribadi melalui jaringan telepon. Kompetensi komunikasi yang dimiliki oleh Account Representative mampu membuat wajib pajak melakukan pembayaran dan pelaporan Surat Pemberitahuan atas pajak terhutang