Pengaruh Pengalaman dan Motivasi Berprestasi Terhadap Profesionalisme Serta Pengaruh Profesionalisme Terhadap Hasil Kerja (Outcomes) : Studi Empiris Pemeriksa Pajak Pada Kanwil DJP Jawa Bagian Timur II Sidoarjo  

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Supriyati

Jenis: Article from Journal - ilmiah nasional - terakreditasi DIKTI
Dalam koleksi: Journal of Economics, Business, & Accountancy: ventura vol. 9 no. 3 (2006), page 65-84.
Topik: Motivasi; experience; achievement motivation; professionalism performance; job satisfaction and tax auditors

Ketersediaan

Perpustakaan Pusat (Semanggi) Nomor Panggil: VV5.4 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

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Isi artikel

The existance of trust on tax payers through self - assessment system will succeed when voluntary compliance in the society has been established.. The fact in Indonesia shows that the degree of the tax payers’ compliance is still low. One of the steps that can be done by the Directorate General of Taxation to increase the tax payers’ compliance by close watch in audit. This audit is intended to measure their compliance in fulfilling their responsibility in line with the tax regulation. This audit can be successful due to the role of the tax auditors’ professionalism. This research attempts to see the influence of professionalism toward the performance and job satisfaction. The hypothesis start that experience and achievement motivation influences professionalism. Later on, it was stated that professionalism influences performance and job satisfaction. The hypothesis testing used simple linear regression and multiple linear regression. The procedure of data collection in this research is by distributing the questionnaires to the tax auditors under taxation audit and tax investatigation office (KARIKPA) East Java region II Sidoarjo directly. The result of multiple linear regression shows that experience and achievement motivation didn’t influence significantly toward professionalism. However, the simple linear regression on professionalism toward the performance and job satisfaction shows that they significantly and positively influenced the performance and job satisfaction, although not high. These results prove that the tax auditors they anyway could work with good performance indicated by the achievement standard fulfillment.

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