ABSTRAKTujuan dari penelitian ini adalah (1) Untuk mengetahui seberapa jauh pemahaman wajib pajak tentang Account Representative. (2) Menganalisis sosialisasi yang dilakukan KPP Pratama Pare dan Kediri kepada calon wajib pajak tentang tugas Account Representative. (3) Menganalisis sampai sejauh mana pemanfaatan AR oleh wajib pajak. (4) Menganalisis pelaksanaan tugas AR dalam kaitannya meningkatkan kepatuhan wajib pajak. Pendekatan penelitian ini menggunakan penelitian kualitatif dengan paradigma fenomenologis. Informan merupakan wajib pajak yang terdaftar di KPP Pratama Pare dan Kediri dengan pengumpulan data menggunakan teknik observasi, wawancara dan dokumentasi. Kesimpulan hasil penelitian adalah informan Wajib Pajak sama sekali tidak mengetahui tentang AR maupun tugas-tugasnya. Informan Wajib Pajak juga tidak pernah mendapatkan sosialisasi mengenai AR dan tugas-tugasnya dari KPP. Sehingga WP tidak memanfaatkan fasilitas pelayanan dari AR, meskipun salah satu informan pada akhirnya memperoleh fasilitas pelayanan tersebut ketika mengikuti Tax Amnesty. Jadi dapat dikatakan bahwa Account Representative (AR) bukan merupakan penyebab utama timbulnya kepatuhan WP dalam melaksanakan kewajiban perpajakannya. Kata kunci: Account Representative, kepatuhan WP, kewajiban perpajakan ABSTRACT The purpose of this study are (1) To find out how far understanding taxpayers about Account Representative. (2) Analyzing the socialization conducted by KPP Prataa Pare and Kediri to prospective taxpayers about Account Representative duties. (3) Analyzing to what extent the utilization of AR by the taxpayer. (4) Analyze the implementation of AR tasks in relation to improve taxpayer compliance. This research approach uses qualitative research with phenomenological paradig. Informants are taxpayers registered in KPP Pratama Pare and Kediri with data collection using observation techniques, interviews and documentation.Conclusion of research result is the taxpayer's informant has no knowledge about AR nor the duties. Taxpayer informants also never get socialization abaout AR and duties of KPP. So the taxpayer does not utilize the service facility of AR, although one of the informants in the end get the service facility during the tax amnesty. So, it can be said that Account Representative (AR) is not the main cause of taxpayer (WP) compliance in carrying out its tax obligations.

Milk tofu is the result of milk production that has similar shape and color to the soybean tofu, yet its texture or elasticity is smoother than the soybean tofu. In addition, its smell is similar to the cheese smell. Data was analyzed using variance investigation and DMRT. This study is an experiment research on production of milk tofu by the use of 1%, 1,5%, and 2% vinegar acid out of the total cow's milk. Each treatment is conducted by three times repetition. The aim of this study is to find out organoleptic characteristics that involves flavor, color, and texture through test of hedonic quality and test of hedonic. The result of hedonic test, the panelists like the flavour and texture of milk tofu which used 1,5% of vinegar acid, and the colour of that panelists like is those that used 1% of vinegar acid.

The goal of this research was to know analysis between career guidance procedures and soft skills on the career competencies of Batam Tourism Polytechnic student. This research used a quantitative descriptive research design with two way anova methods. Population in this research of  was students seventh semester students of the Study Program of Culinary Management, Room Division Management, and Food and Beverage Management at Batam Tourism Polytechnic was 104 respondents. Sample in this research was 84 respondents that determined by using proportional random sampling technique. Data collection techniques using questions. The research shows that there was significant differences between career guidance procedures to the student career competences, significant differences between soft skills to the student career competencies, and significant interaction between the implementation of career guidance to the soft skills in determining student career competencies.

The goal of this research was to know contribution between exogenous variable to the endogenous variable. Exogenous variable was practical of production unit (X1), soft skill (X2), and on the job training (X3), whereas endogenous variable was student’s competency (Y) and work readiness (Z). This research used quantitative approach with survey method. The research population was students in the Culinary Study Program at Batam Tourism Polytechnic. Sample in this research was 122 respondents that determined by using proportional random sampling technique. Data collection technique used questionnaire and documentation, data analysis technique that used in this research was path analysis. Test in the path analysis was divided into two groups, simultaneously and individually. The research result showed that there was significant contribution between practical experience of production unit, soft skill, and on the job training to the student competence for 99%, and significant contribution between practical experience of production unit, soft skill, on the job training, and student competence to the work readiness for 99,2%.