PENGARUH PROFESIONALISME PEMERIKSA PAJAK, KEPUASAN KERJA DAN KOMITMEN ORGANISASI TERHADAP KINERJA KARYAWAN

Abstract

This study aims to examine the effect of professionalism on the tax examiner job satisfaction and organizational commitment and its impact on improving employee performance. All the variables were based on the results of previous research, namely: Al-Meer (1989) and Mc Neese-Smith (1996), Shafer et al., (2001); Sagie and Krausz (2003); Lui et al., (2003) ; Cohen and Col, (2004) and Rizvi and Eliot (2005). Use of these variables can solve problems that occur on Regional Tax Office in Semarang, namely achievement of LPP settlement that does not reach the target. Samples are tax inspectors in Semarang, some 171 tax inspectors. Structural Equation Modeling (SEM), which is run by the AMOS software was used to analyze the data, the results showed that the professionalism of the tax inspector has a positive and significant impact on job satisfaction, organizational commitment and employee performance. Job satisfaction has a positive and significant impact on employee performance and organizational commitment has a positive and significant impact on employee performance. The empirical findings indicate that to improve employee performance in the tax office in Semarang area, need to pay attention to factors such as tax inspectors professionalism, job satisfaction and organizational commitment because of these factors proved to influence the level of employee performance. Keywords: professional tax inspectors, job satisfaction, organizational commitment, and employee performance.

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