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"Cahyono (2008) dalam penelitiannya menunjukkan bahwa faktor yang mempunyai korelasi terhadap pemanfaatan jasa konsultan pajak adalah kualitas aparat pajak. Dengan adanya modernisasi perpajakan saat ini, di Kantor Pelayanan Pajak telah diangkat pegawai untuk ditempatkan sebagai Account Representative. Tugas dari Account Representative ini antara lain adalah untuk melakukan bimbingan dan konsultasi teknik perpajakan kepada wajib pajak. Teori Exil yang dikembangkan Albert Hirschman menyebutkan bahwa mekanisme exit berarti jika pelayanan publik tidak berkualitas maka konsumen harus memiliki lembaga penyelenggara pelayanan publik lain yang disukainya. Demikian juga dengan wajib pajak, jika merasa bahwa tidak mendapat pelayanan pajak yang berkualitas dari Account Representative maka dia akan memilih pelayanan yang lain yaitu konsultan pajak. Penelitian ini bertujuan untuk mengetahui hubungan kinerja pelayanan Account Representative dengan minat dari wajib pajak untuk menggunakan jasa konsultan pajak.Penelitian dilakukan di KPP Pratama Jakarta Mampang Prapatan. Teknik pengumpulan data dilakukan melalui survei dan dilengkapi dengan wawancara. Data yang terkumpul akan dianalisa dengan menggunakan metode deskriptif dengan desain korelasional. Dengan analisa ini maka hipotesis akan diuji untuk memperoleh gambaran mengenai keadaan terkait dengan tujuan penelitian yang telah ditentukan.Hasil penelitian menunjukkan bahwa terdapat hubungan negatif dan signifikan kinerja pelayanan Account Representative dengan minat wajib pajak menggunakan jasa konsultan pajak di KPP Pratama Jakarta Mampang Prapatan. Pengaruh negatif tersebut menunjukkan bahwa semakin buruk kinerja pelayanan Account Representative maka semakin tinggi minat menggunakan jasa konsultan pajak.

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Cahyono in his research showed that the factor which have correlation with using tax consultant is the quality of the tax officer. By modernization in tax administration, now in the tax office, officers were appointed to be Account Representative. Their main job are to give guidance and consultation about tax technique to tax payer. Albert Hirschman in his exit theory stated that exit mechanism is worthy if public Service don’t have quality, costumer will choose another public Service that call tax consultant. The research aimed to know the relation between Account Representative’s Service performance with interest from tax payer to using tax consultant

The research take place in KPP Pratama Jakarta Mampang Prapatan. Data collected through the method survey and complemented by interview. Data collected will be analyzed with descriptive method by correlation design .By using this analyzed, a hypothesis testing as to acquire the desriptions of the research objectives above.

The result of the research showed that there are negative and significan relation between Account Representative’s Service performance with interest tax payer for using Service from tax consultant in KPP Pratama Jakarta Mampang Prapatan. The negative influence showed that worse Account Representative’s Service performance make a higher interest from tax payer to using tax consultant."

"Penelitian ini bertujuan untuk mengetahui hubungan antara persepsi wajib pajak mengenai kinerja pelayanan perpajakan dengan kepatuhan wajib pajak pada Kantor Pelayanan Pajak Pratama Jakarta Senen. Persepsi wajib pajak mengenai kinerja pelayanan perpajakan adalah pandangan individu seorang wajib pajak mengenai hasil kerja aparatur pajak dalam menjalankan tugas pelayanan yang diukur berdasarkan indikator: keandalan, daya tanggap, jaminan dan empati. Kepatuhan wajib pajak adalah suatu keadaan yang mencerminkan wajib pajak memenuhi kewajiban perpajakan dan melaksanakan hak perpajakannya yang meliputi indikator penyetoran dan pelaporan.Penelitian menggunakan metode deskriptif dan korelasionai dengan melibatkan 97 sampel (responden) yang diambil secara acak sederhana dari 3018 populasi. Pengumpulan data dilakukan dengan kuesioner yangsebelumnya telah diuji va|iditas dan reiiabilitasnya. Uji validitas menggunakan rumus korelasi Spearman Rank dan uji reliabilitas menggunakan Spearman Brown. Data yang diperoleh dianalisis dengan menggunakan formula statistika, yakni korelasi Spearman Rank dan t-test yang pengolahannya dilakukan dengan program SPSS versi 13.Hasil analisis deskriptif menunjukkan bahwa scara umum wajib pajak mempersepsi baik mengenai kineria palayanan perpajakan pada Kantor Pelayanan Pajak Pratama Senen, baik dilihat berdasarkan bukti fisik, keandalan, daya tanggap, jaminan maupun empati. Sementara untuk kepatuhan wajib pajak, diketahui secara umum wajib pajak memiliki kepatuhan yang rendah, baik untuk kepatuhan dalam melaporkan maupun dalam membayar pajak. Dari hasil pengujian hipotesis didapatkan hasil bahwa persepsi wajib paiak mengenai kinerja palayanan perpajakan memiliki hubungan positif dan signifikan dengan kepatuhan wajib pajak di Kantor Pe|ayanan Pajak Pratama Senen. Indikator kinerja pelayanan yang terdiri dari bukti fisik, keandalan, daya tanggap, jaminan dan empati juga memiliki hubungan singifikan dengan kepatuhan wajib pajak. Indikator yang memiliki hubungan paling erat adalah keandalan, diikuti dengan bukti fisik, jaminan, daya tanggap dan empati.Berdasarkan temuan tersebut, maka kualitas pelayanan perpajakan perlu diperbaiki sebagai upaya untuk meningkatkan kepatuhan wajib pajak. Upaya perbaikan dapat dilakukan dengan memberikan reward kepada pegawai yang berprestasi dalam melakukan pelayanan. Reward dapat diberikan dalam bentuk material seperti uang, kendaraan, atau beasiswa melanjutkan studi; dan dapat pula diberikan secara imaterial berupa piagam penghargaan dan pujian eksklusif dalam bentuk publikasi massa. Selain itu perlu adanya pelatihan khusus untuk meningkatkan kemampuan pelayanan pegawai dengan memasukkan materi-materi yang terkait dengan kecerdasan emosional dan komunikasi interpersonal.

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This research was aimed to examine the relationship between taxpayer perception about service performance of taxation with taxpayer compliance at Kantor Pelayanan Pajak Pratama Jakarta Senen. The perception about service performance of taxation is taxpayer view about tax officers outcome in the performing of service task that measured by indicators: reliability, responsibility, assurance and empathy. Taxpayer compliance is a condition express the taxpayer in the fulfill obligation of taxation and performing his taxation rights which cover the reporting and endorsement indicator.

The research used descriptive and corellational method involving 97 sample (respondent) being taken randomly from 3018 populations. Data collection was being done with questionnaires that its validity and reliability have been tested before. Validity test used Spearman Rank and reliability test used Spearman Brown formula. Data then were analyzed with Spearman Rank and t-test assisted with SPSS Version 13.

Descriptive analysis result show in generally taxpayer have good perception to service performance of taxation at Kantor Pelayanan Pajak Pratama Senen, both seen by physical evidence, reliability, responsibility, assurance and empathy. While for taxpayer compliance, known in general taxpayer have low compliance, both to compliance in reporting and in paying lease. From the hypothesis testing got result that taxpayer perception about service performance of taxation have the positive relationship and significant with taxpayer compliance at Kantor Pelayanan Pajak Pratama Senen. The performance service indicator consisting of the physical evidence, reliability, responsibility, assurance and empathy is also have the significant relationship with taxpayer compliance. The indicator have the tightest relationship is reliability, followed with physical evidence, assurance, responsibility and empathy.

Based on Endings, hence service quality of taxation needed to improve as effort to improve taxpayer compliance. Improving effort can be done by giving reward to the officer have achievement in doing the service. Reward can be given in the form of material be like money, vehicle, bursary continue the study; and can is also given imaterially in the form of exclusive praise and appreciation charter in the form of mass publication. Beside that, require of specialized training to improve ability of service by involving the emotional intellegence and communications interpersonal."

"Self assessment system gives chance to the taxpayers? to calculate, tpo pay, and to report their tax liabilities by themselves. This system made by Directorate General of Taxes (DGT) as Indonesian tax administrator has three main tasks: servicing, guiding, and controlling. Taxpayers role in fulfilling their obligation is an important key toward voluntary compliance from its assessment system. Servicing is one of strategic step to optimize tax revenue. DGT has the obligation to support and motivate taxpayer?s effort in fulfilling their obligation by giving the best services.

This research describes the correlation between the tax services by the TPT (Integrated Servicing Spot) and Account Representative with taxpayer compliance to report their tax obligation. The tool to measure the tax servicing variable is Tangibles, Reliability, Responsiveness, Assurance, and Emphaty by the Integrated Servicing Spot officer and the Account Representative. Beside that, this servicing effect measures SPT compliance in long and sort term, and other compliance such as bookkeeping and tax cut; and these are the tools to measure taxpayer compliance variable.

This research uses quantitative approach with descriptive method for data analysis. This research is conduct in Jakarta Pademangan Tax Office. This research use purposive sampling or judgment sampling which is a sample based on criterion that have been formulated before by the researcher. Researcher uses survey method to the active corporate taxpayer in Jakarta Pademangan Tax Office. Based on Solvin formula, 98 samples have been taken. Data ?Processing is conducted by using SPSS (Statistical Package for Social Study) version 13.00 Hypothesis test between the tax services by the TPT (Integrated Servicing Spot) and Account Representative with taxpayer compliance reports their tax obligation variables show that there is a correlation but the correlation is weak. This research generally shows that services by Integrated Servicing Spot officer and the Account Representative are not fully good enough and they are not fully obedient to report their tax obligation (on bookeeing and tax cut). The researcher suggest that tax officer require improving tax services especially by improving the quality of services to the tax payers and the Account Representative must be closer to the taxpayers so that taxpayer can fulfill their obligation much better than they are doing now."

"Public organization, especially for The Large Taxpayer Office I which is playing role as the pilot project for the coming period of Tax Service Office, is acclaimed to give the effective, efficient and cooperative service performance and also satisfaction oriented for the taxpayers as the subject.This research is trying in focusing the Account Representative service effectiveness at The Large Taxpayer Office I by analyzing a number of factors which are influence the quality of services in order to catch the target especially for The Large Taxpayer Office l and generally for Directorate General of Taxes.The target of this research in intended to know the quality of service given by Account Representative which is evaluated from the aspect of taxpayer's satisfaction (perception and expectation of the taxpayer).In order to measure that quality of service, the concept and theory of Zeitaml-Parasuraman-Berry is used by giving indicators of size measurement of customer's satisfaction (taxpayer) which are consisted of five dimensions : Tangibles, Reliability, Responsiveness, Assurance and Empathy The analytical descriptive survey method is used in this research by trying to analyze and to take conclusions the recent problems based in data, facts and information deal with.In this research, the conclusion that quality of service of the Account Representative at The Large Taxpayer Office I has not earned yet to give service gratifying as expected by a taxpayer. Therefore, the Account Representative have to be more improve the quality of its service to the taxpayer seriously, and finally the organizational effectiveness at The Large Taxpayer Office I can be reached."

"Tujuan dari karya akhir ini adalah untuk melihat pengaruh dari pengimplementasian kebijakan pembentukan Account Representative di Kantor Pelayanan Pajak Pratama. Pemerintah mengimplementasikan kebijakan tersebut dalam rangka melaksanakan Reformasi Administrasi Perpajakan yang bertujuan untuk memperbaiki pelayanan perpajakan yang ada terhadap Wajib Pajak. Penelitian dilakukan dengan penyebaran kuesioner terhadap tiga pihak yaitu Account Representative, Petugas Pajak dan Wajib Pajak yang berada di Kantor Pelayanan Pajak Pratama Jakarta Pasar Rebo. Hasil dari penelitian ini menyimpulkan bahwa dampak dari pengimplementasian kebijakan pembetukan Account Representative dapat memberikan dampak positif bagi pihak Account Representative yang bekerja, Petugas Pajak yang berhubungan dengan Account Representative dan pihak Wajib Pajak yang dilayani oleh Account Representative. Diharapkan karya akhir ini dapat dijadikan referensi bagi pemerintah untuk memperbaiki dan meningkatkan kualitas dalam pelayanan dalam perpajakan.

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The research's objectives is to see the effect from the Account Representative policy implementation establishment on Tax Office Pratama. The Government implemented the policy to manage Tax Administration Reform that aims to fix the tax service for Tax Payers. The research done with questionaire that's been distributed to three party specifically to Account Representative, Tax Officer and Tax Payers on Tax Office Pratama Jakarta Pasar Rebo.

The research result conclude that the effect of Account Representative Policy Implementation Establishment provide positive impact to Account Representative work there, Tax Officer that has been working with Account Representative and Tax Payers that has been serviced by Account Representative. Hope this research become a reference for Government to repair and improve the quality of service in taxation."