Heteroscedasticity Test Classic Assumption Test

61 supervision on KPP’s operational implementation, objection and appeal, and investigation. b Specification of the duties and responsibilities, such as: Account Representative. The appointment of an Account Representative to serve and oversee fulfillment of taxation obligations of taxpayer directly. With the division of tasks adjusted to the business group of taxpayer, Account Representative is responsible to provide answers to any questions asked by taxpayers effectively and professionally, especially on taxpayer ’s account for all types of taxes, the progress of the inspection process and restitution, interpretation and the enforcement of a rule, the data changes of taxpayer identity, tax collection and examination actions, progress of appeals and objection process, regulatory changes with regard to the obligation of taxation of the taxpayer. Tax inspections is only conducted by the functional examiner with the allocation of functional examiners adjusted with the level of examinantion risk and held a technical training which supports the professionalism of inspectors based on the business group of taxpayer. Other employees’ specialization tax juru sita pajak and programmer of information technology. c Completing and perfecting the implementation of Taxation Information System into an Integrated Taxation System Administration SAPT 62 Taxation Information System SIP was developed into an Integrated Taxation Administration System SAPT controlled by the case management in the monitoring systems of taxation administration process refering to the automation of office including services, supervision of executor and reporting designed in accordance with the legislation in force. d Routine monitoring through taxpayer ’s account Transparency of service and fulfillment of taxation obligations of Taxpayer are supported with the Taxpayers Account that serves to record automatically any changes that occur to the rights and obligations, objection, balance transfer, notification letter, and other tax documents to ease oversight of tax rights and obligations for each taxpayer. e Supervisory Service And Inspection Lines Setting performance standards and taxation services, implementing a code of ethics of Civil Servants for tax employees and the establishment of Code of Ethic Committee and cooperation with National Ombudsmen Committee increasingly complement surveillance device of service and inspection. In the questionnaire, there are 4 main points of questions and measured using interval scale.