Proceedings of the 9th International Conference on Accounting, Management, and Economics 2024 (ICAME 2024)

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Key Factors for Account Representative Performance in Achieving Tax Revenue Targets

Authors
Muhammad Afdhal Usman1, *, Andi Kusumawati1, Aini Indrijawati1
1Faculty of Economics and Business, Hasanuddin University, Makassar, Indonesia
*Corresponding author. Email: usmanma22a@student.unhas.ac.id
Corresponding Author
Muhammad Afdhal Usman
Available Online 30 July 2025.
DOI
10.2991/978-94-6463-758-8_235How to use a DOI?
Keywords
Account Representative; Performance; Revenue Target
Abstract

Account Representatives play a crucial role in ensuring tax revenue for Tax Offices, Regional Offices, and the Directorate General of Taxes, acting as supervisors to help taxpayers comply with their tax obligations. Given the significance of meeting tax revenue targets and the Account Representatives’ pivotal role, it is essential to identify the factors that contribute to their performance or success in achieving these goals in Indonesia. To explore these factors, qualitative research was conducted using a case study approach, including in-depth interviews with both internal and external stakeholders of the Directorate General of Taxes. The research identified several key factors that determine the success of Account Representatives in meeting their tax revenue targets, such as work motivation, understanding of regulations, communication skills, data availability and accuracy, support from superiors and the organization, access to IT tools and applications, profiling abilities, taxpayer mapping and business processes, clarity and completeness of tax regulations, placement and transfer practices, and taxpayer awareness.

Copyright
© 2025 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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Volume Title
Proceedings of the 9th International Conference on Accounting, Management, and Economics 2024 (ICAME 2024)
Series
Advances in Economics, Business and Management Research
Publication Date
30 July 2025
ISBN
978-94-6463-758-8
ISSN
2352-5428
DOI
10.2991/978-94-6463-758-8_235How to use a DOI?
Copyright
© 2025 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

risenwbib
TY  - CONF
AU  - Muhammad Afdhal Usman
AU  - Andi Kusumawati
AU  - Aini Indrijawati
PY  - 2025
DA  - 2025/07/30
TI  - Key Factors for Account Representative Performance in Achieving Tax Revenue Targets
BT  - Proceedings of the 9th International Conference on Accounting, Management, and Economics 2024 (ICAME 2024)
PB  - Atlantis Press
SP  - 2883
EP  - 2899
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-758-8_235
DO  - 10.2991/978-94-6463-758-8_235
ID  - Usman2025
ER  -