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"Penelitian ini membahas stres kerja dan resiliensi Account Representative pada Kantor Pelayanan Pajak di Wilayah Riau dan Kepulauan Riau. Penelitian ini menggunakan pendekatan kualitatif dengan metode qualitative content analysis. Responden yang terlibat dalam penelitian ini yaitu pegawai jabatan Account Representative pada 9 Kantor Pelayanan Pajak yang tersebar di wilayah Riau dan Kepulauan Riau. Responden yang terlibat sebanyak 154 orang Account Representative. Berdasarkan analisis data dengan qualitative content analysis, terdapat dua tema besar yaitu faktor stres kerja dan faktor resiliensi. Tema faktor stres kerja terdiri dari dua kategori, yaitu kategori faktor penyebab stres dari pekerjaan dan faktor penyebab stres dari luar pekerjaan. Sedangkan tema faktor resiliensi terdiri dari kategori faktor protektif internal dan faktor protektif eksternal. Hasil perhitungan qualitative content analysis didapatkan bahwa faktor penyebab stres karena pekerjaan tertinggi ada pada faktor subkategori intrinsic to job yaitu faktor beban kerja berlebihan. Sedangkan faktor penyebab stres dari luar pekerjaan terbesar adalah faktor ekstra-organisasi yang ditunjukkan nilai terbesar adalah faktor masalah keluarga. Faktor religiusitas dan spiritualitas dengan sikap pasrah menjadi faktor protektif internal tertinggi sedangkan faktor dukungan dari orang lain dengan cara diskusi menjadi faktor protektif eksternal tertinggi.

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This study focused on job stress and employee resilience of Account Representative at Tax Offices in Riau and Riau Islands region. This research used qualitative approach with qualitative content analysis method. Respondents that were involved in this study were Account Representative from 9 Tax Office in Riau and Riau Islands. 154 Account Representatives were involved in this study. Based on data analysis with qualitative content analysis method, there were two major themes. Those were job stress factor and resilience factor. The theme of job stress consisted of two categories, namely the categories of factors causing stress due to work and causes of stress beside of work. The theme of resilience factors consisted of internal protective factor category and external protective factor category. The results of the calculation of qualitative content analysis found that the factors of job stressor was the highest factor that caused stress in Account Representative, with the highest value was on intrinsic to job subcategory factor which high value on work overload factor while the factors causing stress from outside which the largest job was an extra organizational factor that indicated the greatest value was on family problems factor. The factor of religiosity and spirituality with surrender factor became the highest internal protective factor while the support factor of others by way of discussion became the highest external protective factor. "

"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."

"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."

"Stochastic frontier model merupakan salah satu metode penilaian kinerja organisasi publik melalui pengukuran efisiensi teknis. Model ini diaplikasikan pada 15 KPP Pratama di Kantor Wilayah DJP Jakarta Pusat selama tahun 2005-2008, untuk mengukur efisiensi KPP Pratama tersebut melalui output yang dihasilkan berupa penerimaan pajak. Hasil estimasi model menunjukkan bahwa perbedaan efisiensi teknis antara KPP Pratama tersebut dipengaruhi oleh variabel input dan variabel in-efisiensi.

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Stochastic frontier model is one method of assessing the performance of public organizations that measuring technical efficiency. This model was applied for 15 tax offices in Central Jakarta Regional Office for period of 2005-2008, to measuring efficiency of tax offices in collecting tax revenue as their output. Result of estimation was indicating that the difference of technical efficiency between tax offices were influenced by input variable and inefficiency variable components."

"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."

"Tujuan dari penelitian ini untuk mengetahui bagaimana praktik kepemimpinan di Direktorat Jenderal Pajak DJP sebagai salah satu sektor publik di Indonesia. Penelitian ini juga untuk mengetahui gaya kepemimpinan yang diharapkan oleh pegawai. Responden yang terlibat sebanyak 550 Account Representative dan 68 Kepala Seksi Pengawasan dan Konsultasi dari 17 Kantor Pelayanan Pajak KPP di wilayah DKI Jakarta. Penelitian ini menggunakan metode qualitative content analysis. Hasil penelitian menunjukkan bahwa gaya kepemimpinan yang ditampilkan yaitu paternalistic leadership dengan dimensi benevolent leadership sebagai perilaku yang paling banyak ditampilkan dan dianggap berhasil. Sementara itu, ketidakberhasilan kepemimpinan dikarenakan kurang menampilkan dimensi visible leadership dan banyak menampilkan dimensi authoritarian leadership. Hasil penelitian juga menunjukkan bahwa gaya kepemimpinan yang diharapkan adalah paternalistic leadership dengan dimensi benevolent leadership sebagai perilaku yang paling banyak diinginkan.

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The purpose of this study is to investigate the current practices of leadership in Directorate General of Taxes, one of the public sectors in Indonesia. This study is also to determine the leadership style that is expected by employees. Respondents that were involved in this study were 550 Account Representatives and 68 Head of Supervision and Consultation Section from 17 Tax Offices KPP in Jakarta region. This study used a qualitative content analysis method. The results revealed that the current practices of leadership was the paternalistic leadership with the benevolent leadership dimension as the most widely displayed and considered as successful behavior. Meanwhile, leadership failure was due to lack of displayed the visible leadership dimensions and many displayed the authoritarian leadership dimension. The results also revealed a strong preference for paternalistic leadership with benevolent leadership dimension as the most expected behavior."

"ABSTRAKTesis ini membahas hubungan antara praktik-praktik manajemen sumber dayamanusia dengan kualitas pelayanan account representative dengan kepuasan kerjasebagai mediator di KPP di KANWIL DJP wajib pajak besar. Penelitian iniadalah penelitian kuantitatif dengan desain survey dengan menggunakan kuisionerpenelitian. Hasil penelitian ini menunjukkan bahwa kepuasan kerja memediasipengaruh praktik-praktik manajemen SDM terhadap kualitas pelayanan. HasilPenelitian ini menyarankan manajemen KPP pada khususnya dan manajemenDJP pada umumnya dalam mengembangkan atau menjalankan praktik-praktikSDM perlu memperhatikan variabel evaluasi kinerja; dari segi kepuasan kerjamanajemen DJP diharapkan dapat membuat suatu kebijakan yang memperhatikanjaminan kehidupan dimasa yang akan datang baik dari segi material maupun nonmaterial, misalnya dalam bentuk tunjangan kepindahan keluarga dan pendapatandi masa pensiun yang tidak jauh perbedaannya dengan pendapatan pada masaaktif bekerja; manajemen terutama kepala seksi yang membawahi para accountrepresentative harus dapat menciptakan mood yang positif yang mempengaruhikualitas pelayanan.

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ABSTRACTThis thesis examines the influence of practices of human resources managementon quality of service of account representatives with job satisfaction as a mediatorat KPP in KANWIL DJP Wajib Pajak Besar. This research is a quantitativeresearch design using a questionnaire survey approach. The Results of regresionanalysis show that job satisfaction mediates the influence of human resourcesmangement practices on service quality. The results of this study also suggestKPP management in particular and DJP management in general need to considervariable performance evaluation in developing or running HRM practices; interms of job satisfaction DJP management is expected to develop a life assurancepolicy in the future both in terms of material and non-material, for example in theform of relocation allowance and income after retirement is not much differencewith revenues during active work; management especially section chief in chargeof the account representative should be able to create positive mood whichinfluences the quality of service."

"Penulisan skripsi ini dibuat melalui penelitian di kantor Pelayanan Pajak Pratama Depok. Penelitian ini bertujuan menganalisa efektifitas Sensus Pajak Nasional pada tahun 2012 serta kendala-kendala apa yang dihadapi dalam pelaksanaan Sensus Pajak Nasional. Metode yang digunakan dalam penelitian ini adalah pendekatan kuantitatif deskriptif. Hasil penelitian menunjukan bahwa Sensus Pajak Nasional pada tahun 2012 kurang efektif, oleh karena itu Sensus Pajak Nasional perlu dilaksanakan lebih baik agar mencapai hasil yang maksimal.

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This thesis is made through research in Depok Pratama Tax Office. This study aims to analyze the effectiveness of the National Tax Census in 2012 and what the constraints faced in the implementation of the National Tax Census. The method used in this research is descriptive quantitative approach. The results showed that the National Tax Census in 2012 is less effective, therefore, the National Tax Census needs to be implemented better in order to achieve maximum results."