ADYAKSA, PARLINDUNGAN RAMOT (2023) ANALISIS KINERJA PENGAWASAN ACCOUNT REPRESENTATIVE SETELAH PEMISAHAN TUGAS DAN FUNGSI (STUDI KASUS PADA KPP PRATAMA BONTANG). Skripsi thesis, Politeknik Keuangan Negara STAN.
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Abstract
Penelitian ini bertujuan untuk menganalisis performa kinerja dari Account Representative setelah terjadinya pemisahan tugas dan fungsi berdasarkan Peraturan Menteri Keuangan Nomor PMK 45/PMK.01/2021. Penelitian ini menggunakan pendekatan kualitatif studi kasus dengan metode wawancara yang dilakukan terhadap Account Representative dan Kepala Seksi Pengawasan KPP Pratama Bontang, serta pelaksana pada Kantor Wilayah Direktorat Jenderal Pajak Kaltimtara. Hasil dari penelitian ini menunjukkan bahwa pemisahan tugas dan fungsi secara efektif mempengaruhi kinerja Account Representative yang mana hal tersebut dilihat dari 7 indikator penilaian kinerja dalam penelitian Radhian (2012). This study aims to analyze the performance of the Account Representative after the separation of duties and functions based on the Minister of Finance Regulation Number PMK 45/PMK.01/2021. This research uses a qualitative case study approach with an interview method conducted with the Account Representative and the Head of the Supervision Section of KPP Pratama Bontang, as well as the executor at the Regional Office of the Directorate General of Taxes Kaltimtara. The results of this study indicate that the separation of duties and functions effectively affects the performance of the Account Representative, which is seen from the 7 performance assessment indicators in Radhian's research (2012).
| Item Type: | Thesis (Skripsi) |
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| Uncontrolled Keywords: | Account Representative, Kinerja, Reorganisasi, Pemisahan Tugas dan Fungsi , : Account Representative, Performace, Reorganizat. |
| Subjects: | PKN STAN Subject Area > Perpajakan |
| Divisions: | 62303 Diploma IV Akuntansi Sektor Publik |
| Depositing User: | Perpustakaan PKN STAN |
| Date Deposited: | 07 Jan 2026 01:55 |
| Last Modified: | 07 Jan 2026 01:55 |
| URI: | http://eprints.pknstan.ac.id/id/eprint/3141 |
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