文章基本信息

标题：Factors maximizing tax auditors’ performance: Study on Indonesian Directorate General of Taxes
本地全文：下载
作者：Vince Ratnawati ; Vince Ratnawati ; Nita Wahyuni 等
期刊名称：Problems and Perspectives in Management
印刷版ISSN：1727-7051
电子版ISSN：1810-5467
出版年度：2021
卷号：19
期号：4
页码：422-435
DOI：10.21511/ppm.19(4).2021.34
语种：English
出版社：LLC "CPC "Business Perspectives"
摘要：The purpose of this study is to investigate factors that affect tax auditors’ performance, including the moderating role of work environment. The saturated sampling technique was employed as a sampling technique. Of the 166 tax auditors of the Directorate General of Taxes (DGT) in Riau Region as respondents, 132 questionnaires were returned, fulfilled the requirements, and were complete. Multiple regression analysis was used to test the first, second, and third hypotheses. However, moderated regression analysis was used for the fourth, fifth, and sixth hypotheses testing. The multiple regression analysis results showed that organizational commitment and job satisfaction have a positive effect on the tax auditors’ performance with a p-value for each 0.014 and 0.006. This indicates that the higher the organizational commitment and job satisfaction of the tax auditors, the better their performance. Meanwhile, job stress was found to have a negative effect on the tax auditors’ performance (p-value is 0.006); therefore, the higher the job stresses, the lower the performance. The results also found that work environment as a pure moderator strengthens the effect of organizational commitment on tax auditors’ performance (p-values of Z and X1Z each are 0.279 and 0.000). Meanwhile, work environment as a quasi-moderator also strengthens the effect of job satisfaction with p-values of Z 0.000 and X2Z 0.580. Work environment also moderates and strengthens the effect of job stress on the tax auditors’ performance with p-values of Z 0.000 and X3Z 0.597.