Maximizing Tax Revenue: The Predictive Power of Competent Account Representatives and the Role of Taxpayer Compliance as the Moderator

Abstract

The purpose of this study is to examine the influence of account representatives on tax revenue moderated by taxpayer compliance in tax service offices. The study focuses on a sample of 30 account representatives working in tax service offices in Pare- pare City, South Sulawesi, Indonesia. Data collection was conducted using a self-administered survey, where questionnaires were directly distributed to respondents. The primary data collected were analyzed using multiple regression analysis and SPSS 24.00 software. The research findings indicate that the regression coefficient of the competency variable is positive. Meanwhile, based on partial tests, the competency of account representatives has a significant influence on tax revenue. Furthermore, account representatives at Parepare tax service office have the ability to master tax regulations, communication skills, the ability to uncover tax potentials from taxpayers, analyze taxpayers’ financial reports, and perceive business developments. The research findings also suggest that taxpayer compliance in this study was unable to moderate the influence of account representative competency on tax revenue.