scholarly journals The effect of employee performance through motivation and commitment on government tax officers

Accounting ◽  
2022 ◽  
Vol 8 (1) ◽  
pp. 57-64 ◽  
Author(s):  
Atty Tri Juniarti ◽  
Bayu Indra Setia

The tax revenue in West Java has not fully realized and developed in accordance with the planned target. In line with reality, the employee performance in the Directorate General of Taxation should greatly determine the amount of tax revenue in West Java. Their performance can be measured based on the terms of quality, namely in achieving predetermined standards. While in the terms of quantity and responsibility, it can be measured based on their achievement on completion targets and following existing work procedures. This research method was carried out descriptively and verified. Assessment of scores on research variables is used as a descriptive method, while Path Analysis method is used both to aim and determine causality between research variables and hypothesis test. The descriptive result showed that Discipline, Compensation, Competency, Motivation, Commitment and Performance are categorized as ‘good’, but nonoptimal in their achievements. Verificative results showed that there are partially and simultaneously positive and significant effects between Discipline, Compensation, and Competency towards Motivation, both directly and indirectly. The most dominant effect on competency. Also, there are positive and significant effects between motivation and commitment towards employee performance in the West Java Regional I Office of Directorate General of Taxation.

2020 ◽  
Vol 5 (1) ◽  
pp. 125
Author(s):  
Hartanti Hartanti ◽  
Rr Karina Alviani ◽  
Ratiyah Ratiyah

Abstrak: Pajak kendaraan bermotor termasuk pajak daerah yang dikelola oleh pemerintah tingkat satu atau provinsi. Dalam mengelola pajak kendaraan bermotor, pemerintah daerah mendirikan Kantor Samsat dimana kantor tersebut memberikan bermacam-macam layanan seperti Samsat Keliling, Samsat Drive Thru dan E-Samsat. Penelitian ini bertujuan untuk mengetahui pengaruh secara parsial maupun simultan Penerimaan Pajak dari Samsat keliling, Samsat Drive Thru dan E-Samsat terhadap penerimaan pajak kendaraan bermotor di Jakarta Timur. Metode analisis menggunakan metode Diskriptif Kuantitatif dan di analisis menggunakan regresi linier berganda. Hasil penelitian menunjukkan secara parsial Samsat Drive Thru berpengaruh signifikan terhadap penerimaan pajak kendaraan bermotor, sedangkan Samsat keliling dan E-Samsat secara parsial tidak berpengaruh terhadap penerimaan Pajak kendaraan bermotor pada Kantor Samsat Jakarta Timur. Secara Simultan Samsat Keliling, Samsat Drive Thru, E-Samsat berpengaruh terhadap penerimaan pajak kendaraan bermotor pada Kantor Samsat Jakarta Timur   Kata kunci: Samsat keliling, Samsat Drive-Thru, E-Samsat, Pajak kendaraan Bermotor   Abstract: The motor vehicle tax includes local taxes which are managed by the first or provincial level government. In managing the motor vehicle tax, the local government established the Samsat Office where the office provided various services such as the Mobile Samsat, the Samsat Drive Thru and the E-Samsat. This study aims to determine the effect of partial or simultaneous tax receipts from mobile Samsat, Samsat Drive Thru and E-Samsat on motor vehicle tax in East Jakarta. The analysis method uses quantitative descriptive method and analyzed using multiple linear regression. The results showed partially Samsat Drive Thru had a significant effect on motor vehicle tax revenue, while mobile Samsat and E-Samsat partially had no effect on motor vehicle tax receipts in the East Jakarta area. Simultaneously Samsat Keliling, Samsat Drive Thru, E-Samsat affect the tax revenue of motor vehicles in the area samsat of ​​East Jakarta   Keywords: Mobile Samsat, Samsat Drive-Thru, E-Samsat, Motorized Vehicle Tax


JURNAL PUNDI ◽  
2019 ◽  
Vol 3 (1) ◽  
Author(s):  
Riza Faizal

The puprpose of this study was to determine to analyze : (1) job analysis, workload analysis, employee’s needs planning and employee performance civil servant in Tasikmalaya Regency. (2) Effect of partially or simultaneously work analysis, workload analysis, employee’s needs planning employee’s needs planning for employee performance in Tasikmalaya Regency.            The method used was descriptive method. The data collection techniques used were questionnaires, depth interviews, and documentation. The sampling tecnique used is a census with a sample size that was 100 (one hundred) respondents. The analytical tool used was path analysis.            Based on the result in disccusion in mind that job anlysis, workload analysis, employee’s needs planning and performance of employees in Tasikmalaya Regency included in good classification. There is positive effect of job analysis, workload analysis, employee’s needs planning partially or simultaneously on the performance of employees in the Tasikmalaya Regency. So, Hypothesis were veryfied. 


2018 ◽  
Vol 18 (2) ◽  
pp. 461
Author(s):  
Azizah Azizah

The method used in this research is quantitative descriptive method by using statistical formula to help analyze data obtained from the field. The data in this research is obtained by distributing questionnaires to 43 respondents who become the sample. Then processed using Product Moment correlation formula, and assisted with soft ware computer that is SPSS 24 to know there is a relationship between discipline and performance. The result of the research shows that the test regression equation test have positive direction toward employee performance with significant level is proved tcount 3,893>ttable 2.0195 in other words have close enough relationship with performance. For a correlation calculation of 0.519, this indicates a positive relationship between discipline and performance. Furthermore, the determinant coefficient obtained by 27%, the rest of 73% influenced by other factors outside the study of this study.


2018 ◽  
Vol 3 (4) ◽  
pp. 251-270
Author(s):  
Nency Ravica Lia Erlyta ◽  
Ahmad Sarbini ◽  
Herman Herman

Penelitian ini bertujuan untuk mengetahui bagaimana strategi Majelis Ulama Indonesia Jawa Barat dalam upaya penerbitan sertifikat halal yang di dalamnya meliputi formulasi atau perencanaan strategi, implementasi atau pelaksanaan strategi dan evaluasi strategi. Penelitian ini menggunakan metode deskriptif dengan pendekatan kualitatif. Adapun pengumpulan data yang digunakan pada penelitian ini adalah teknik observasi, studi dokumentasi dan wawancara.  Hasil penelitian mengungkapkan bahwa strategi Majelis Ulama Indonesia Jawa Barat yang diterapkan harus mendukung kebijakan dan tujuan lembaga yang diformulasikan dengan mengembangkan misi, menganalisis kelemahan dan kekuatan lingkungan internal, menganalisis ancaman dan peluang yang ada di lingkungan eksternal, kemudian menentukan alternatif strategi dan memilih strategi yang tepat. Pelaksanaan stratgei yang terkoordinir yaitu diawali dengan mengembangkan strategi yang sesuai dengan budaya lembaga, melaksanakan program kegiatan diantaranya adalah melakukan sertifikat halal gratis, gelar halal expo, olimpiade halal, layanan konsultasi sertifkat halal, dan halal care comunity. Sistem manajemen sertifikat halal yang tersususn secara rapi. LPPOM MUI Jawa Barat memanfaatkan sistem informasi untuk mendukung program kegiatan. Evaluasi strategi yang membangun yang sesuai dengan tuntutan dan perubahan zaman. Sistem evaluasi yang diterapkan diantaranya yaitu melakukan rapat auditor, rapat pimpinan, rapat istimewa, rapat koordinasi khusus, mengoreksi tindakan dan menganalisis hambatan. This study aims to find out how the strategy of the West Java Indonesian Ulema Council is in the effort to issue a halal certificate which includes the formulation of strategies, implementation of strategies and evaluation of strategies. The method used in this research is descriptive method with a qualitative approach. The data collection used is observation, documentation study and interview techniques. The results of the study revealed that the strategy of the applied West Java Indonesian Ulema Council must support the policies and objectives of the institution formulated by developing missions, analyzing the strengths and weaknesses of the internal environment, analyzing the opportunities and threats of the external environment, then determining alternative strategies and choosing the right strategy. The coordinated implementation of the strategy is initiated by developing strategies that are in accordance with the culture of the institution, carrying out program activities including free halal certificates, halal expo titles, halal olympiad, halal certificate certification services, and halal care community. The halal certificate management system that is prepared neatly. West Java LPPOM MUI uses information systems to support activity programs. Evaluate building strategies that are in accordance with the demands and changes of the times. The evaluation system applied includes conducting auditor meetings, leadership meetings, special meetings, special coordination meetings, correcting actions and analyzing obstacles.


2020 ◽  
Vol 2 (1) ◽  
pp. 34-48
Author(s):  
Bambang Asmoro ◽  
Nurdjanah Hamid ◽  
Wahda Rasyid

The research aimed to determine the effect work culture and competence on commitment and performance employee at PT. Nindya Karya (Persero). The research used quantitative approach by basing the rational principle study. The analysis was carried out using the sem analysis method and processed using SPSS AMOS 26. Data from permanent employees of PT Nindya Karya (Persero) were determined based on proportional sampling. A total of 250 respondents were drawn from 5 branch offices in Indonesia. Data collection uses questionnaires as the main instrument, interviews, and observations. The results showed that: 1) Work culture has a positive and significant effect on employee work commitments at the Office of PT. Nindya Karya (Persero), 2) Work Culture has a positive and significant effect on employee performance at the Office of PT. Nindya Karya (Persero), 3) Competence has a positive and significant effect on employee work commitments at the Office of PT. Nindya Karya (Persero), 4) Competence has a positive and significant effect on employee performance at the Office of PT. Nindya Karya (Persero), 5) Improved work culture will reduce performance through work commitments at the office of PT. Nindya Karya (Persero), 6) Increased competence will reduce performance through work commitments at the office of PT. Nindya Karya (Persero).


Author(s):  
Toto Heru Dwihandoko ◽  

Tax is the source used to finance a development. One of which is the land and building tax. This study goals to determine (1) the effectiveness of land and building tax revenues in lamongan districts in 2014 until 2018, (2) barriers that impact the effectiveness of land and building tax revenues in the district of 2014 until 2018, (3) Government to overcome barriers that affect the level of tax effectiveness of the earth and buildings in the district lamongan 2014 until 2018. The method that used in this research is by documentation technique. Data analysis method used in this research is Quantitative Descriptive method. The results shows that: (1) the effectiveness of land and buildings tax revenues in the district of 2014 until 2018 has been very effective, (2) the barriers that impact the effectiveness of tax revenues of land and buildings is difficult to meet taxpayers, And knowledge of taxpayers in paying taxes, (3) efforts to overcome obstacles in the tax revenue of the land and buildings is in cooperation with village rayon coordinator, and held more socialization. The authors provide recommendations to the district revenue department of Lamongan district should more often hold socialization for tax revenue of land and buildings increasing in the years to come.


2018 ◽  
Vol 2 (1) ◽  
pp. 20-29
Author(s):  
Indra Jaya ◽  
Surya Ningsih

ABSTRACTMotivation has a close relationship and how a person's behavior begins, supported, strengthened and redirected. Therefore the basis for motivating employees, among others, is to create a work atmosphere that can cause or make employees can act and do something. Basically the employee's performance is the result of a complex process, both derived from the employee's personal self (internal factors) as well as the strategic efforts of the company through a leader, one of the ways of enhancing the sake of achieving good performance is to provide motivation or encouragement. This study aimed to clarify whether there is a relationship work motivation and performance of employees at PT Kao Indonesia.Hasil analysis Pearson product moment correlation coefficient correlation of 0.540 means that work motivation and performance of employees have a relationship that was. Determination coefficient of 29.16% means that employee performance variation can be explained by the work motivation of 29.16% and the remaining 70.84% is explained by other factors not examined. Hypothesis test results correlated with t test showed tcount > ttable (4.889> 2.002) H0 is rejected it means there is a real relationship between work motivation and employee performance.Keywords: Motivation and Employee Performance


2017 ◽  
Vol 2 (1) ◽  
pp. 23
Author(s):  
M. Alhudhori ◽  
Wahyu Aldino

Leadership is one of the issues in the management is still quite interesting to be discussed today. The role of leadership is very strategically important for the achievement of the mission, vision and goals of an organization. One such way to impose discipline and provide motivation to work that can be perceived by employees.  The purpose of this study was to examine the influence of leadership, discipline, motivation and performance. The influence of leadership, discipline, motivation and performance of employees tested either directly or indirectly. To examine issues directly above the survey conducted by distributing questionnaires to employees in the General Hospital of the Brothers of Bungo. Data was analyzed by path analysis. The results of this study indicate that the leadership, discipline and work motivation influence simultaneously and partially on performance. Where is the leadership, discipline, motivation and performance of employees at the General Hospital Brothers, where are the good category, Discipline are in both categories, motivation and performance of employees are in both categories. The analysis tool in this research using descriptive method verification. Where the use of a range of scales, while in the verification using path analysis or path analysis.Key words : Leadership, Discipline, Motivation and Employee Performance


2021 ◽  
Vol 3 (1) ◽  
pp. 267-275
Author(s):  
Safuan Safuan ◽  
Deni Rahman

The attendance system is very important for assessing employee performance, especially in terms of employee discipline and responsibility. Android-based online attendance applications are starting to be frequently used by companies, because employee loyalty and performance are difficult to measure if the attendance system used by the company still uses a manual attendance system. The purpose of this study is to determine the Android-based online attendance system at the Regional Government Office of Majalengka Regency, West Java. The method used in this research uses a qualitative case study approach. The results showed that the online attendance system based on android can improve the discipline and responsibilities of civil servants in the Regional Government Office of Majalengka Regency, West Java.    


TAMAN VOKASI ◽  
2015 ◽  
Vol 1 (1) ◽  
Author(s):  
Wiwit Winarko ◽  
Subagyo Subagyo

The purpose of this study was to determine (1) the effectiveness of the use of computer multimedia on learning brake system and (2) the effectiveness of the use of group discussion method on learning the brake system Class XI Teknik Kendaraan Ringan SMK Taman Karya Madya Teknik Kebumen in the academic year 2014/2015. This study classified the type of experiment research. Data collection techniques using documentation techniques and test . Instrumen this study is a test. Data analysis method used descriptive method and hypothesis test using t test, which preceded  test of analysis requirements  is test of normality and homogenity. The results showed that (1) there is a significant effectiveness in the use of multimedia computer learning the brake system at a price of tobt = 6.003 and the value of significance 0.00 <0.05 and (2) there is a significant effectiveness of the use of the method of discussion groups on learning the brake system with prices tobt = 4.105 and the value of significance 0.00 <0.05. thus, the average value of the average learning outcomes brake system using computer multimedia 14.55 and the average value oflearning outcomes brake system using group discussion of 13.50. Based on the average value, it can be concluded that the use of computer multimedia more effective than the use of group discussion method on learning the brake system.


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