PENGARUH IKLIM ETIS ORGANISASI DAN STRES KERJATERHADAP KEINGINAN BERPINDAHDENGAN KEPUASAN KERJA SEBAGAI VARIABEL INTERVENING(STUDI PADA ACCOUNT REPRESENTATIVE DAN PEMERIKSA PAJAKDI KANTOR PELAYANAN PAJAK DI PULAU JAWA)

Abstract

The purpose of this study is to investigate the effects of job stress and organizational ethical climate on tax officer�s turnover intentions, with job satisfaction as intervening variable. The study was conducted at tax offices in Kanwil DJP Jakarta Selatan and Kanwil DJP Jawa Timur II. Questionnaires were distributed to 920 account representatives and tax auditors. Questionnaires returned were 356 or obtained 38.57% response rate. The data is analyzed using Structural Equation Modeling (SEM) and assisted by LISREL version 8.8 software. The results indicated that job stress and organizational ethical climate has negative effect on job satisfaction and job satisfaction decrease turnover intention. Other results revealed that organizational ethical climate and job stress has no effect on employee turnover intention. Besides, additional tests revealed that there were significant differences on job satisfaction and job stress among account representatives and tax auditors. For Jakarta tax offices in Kanwil DJP Jakarta Selatan and tax offices in Kanwil DJP Jawa Timur II, the results showed that there were significant differences on turnover intention and job satisfaction.. The implication of this study includes the need of workload analysis and subsequent actions on strategic positions in Directorate General of Taxes such as account representatives and tax auditors. Since they played important role in DGT, a complete evaluation to the employees and job descriptions also should be conducted to ensure that the job is well handled and match the employee capabilities.

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