The purpose of this study is to find out the implementation of Account Representative (AR) standard competency in Tax Service Office (TSO) of Pratama Palembang. In 2015-2016, the realization of tax revenue in TSO of Pratama Palembang did not reach the target of the national acceptance. Not reaching this target, directly and indirectly related to the role of AR in the implementation of its role as tax service representative. Using qualitative research method with primary data sources in the form of interviews and field observations and secondary data derived from various documents, it was found conclusion that the TSO of Pratama Palembang SeberangUlu had applied AR standards competency in accordance with applicable provisions. However, not in accordance with the achievement of tax revenue target. Each of AR Competence in completing the work was still different, depending on knowledge, skill and attitude.