Satria, Malvin Krisna (2018) Pengaruh Faktor Psychological Capital, Personality-Job Fit, Motivasi Intrinsik, dan Motivasi Ekstrinsik terhadap Kinerja Account Representative di Jakarta. Sarjana thesis, Universitas Brawijaya.
Abstract
Penurunan penerimaan pajak pada tahun 2016 dipengaruhi oleh peran pajak yang belum kuat, untuk meningkatkan hal tersebut perlu adanya pelayanan prima kepada Wajib Pajak. Pelayanan yang baik akan menimbulkan kepatuhan dalam bidang perpajakan, salah satu cara meningkatkan pelayanan adalah diberlakukannya Account Representative yang merupakan bentuk penyempurnaan struktur organisasi Direktorat Jenderal Pajak. Account Representative adalah pegawai Direktorat Jenderal Pajak yang diberi kepercayaan, wewenang, dan tanggung jawab untuk memberikan pelayanan, konsultasi, dan pengawasan secara langsung kepada Wajib Pajak tertentu. Namun, kinerja Account Representative saat ini belum optimal dikarenakan tugas yang terlalu berat dan jumlahnya yang belum ideal. Oleh karena itu peran Account Representative merupakan salah satu peran yang penting dalam meningkatkan kepatuhan Wajib Pajak. Penelitian ini bertujuan untuk mengetahui pengaruh faktor psychological capital, personality-job fit, motivasi intrinsik, dan motivasi ekstrinsik terhadap kinerja Account Representative di Kantor Pelayanan Pajak Madya Jakarta. Variabel yang digunakan dalam penelitian ini adalah variabel independen, yaitu psychological capital, personality-job fit, motivasi intrinsik, dan motivasi ekstrinsik. Sedangkan variabel depedennya adalah kinerja Account Representative di Kantor Pelayanan Pajak Madya Jakarta. Penelitian ini menggunakan jenis penelitian explanatory research dengan pendekatan kuantitatif. Lokasi penelitian yaitu di Kantor Pelayanan Pajak (KPP) Madya Jakarta. Data yang digunakan dalam penelitian ini adalah data primer dengan menggunakan kuesioner online dan kuesioner yang dibagikan secara langsung. Penelitian ini menggunakan analisis regresi linier berganda dengan sampel sebanyak 141 (seratus empat puluh satu) Account Representative melalui teknik sampling jenuh. Hasil penelitian ini menunjukan bahwa psychological capital, personality-job fit, dan motivasi intrinsik berpengaruh dan signifikan, di sisi lain motivasi ekstrinsik tidak berpengaruh terhadap kinerja Account Representative di Kantor Pelayanan Pajak (KPP) Madya Jakarta.
English Abstract
Decreased tax revenue in 2016 is influenced by the role of taxes that have not been strong enough and to optimize it, it needs a prime service to every taxpayer. Better services will lead taxpayers to compliance, one way to improve services in the field of taxation is the application of an Account Representative which is a form of improvement in the organizational structure of Directorate General of Taxes. Account Representative is an employee of the Directorate General of Taxes who is entrusted with the authority and responsibility to provide services, consultation and direct supervision to certain taxpayers. The performance of Account Representative is not currently optimal due to the task that is too heavy and the number of employees who have not been ideal. Therefore the role of Account Representative is one of the important role in improving taxpayers compliance. This research aims to determine the influence of of psychological capital, personality-job fit, intrinsic motivation, and extrinsic motivation factors on the performance of Account Representative in Madya Jakarta Tax Office. The variables used in this research are independent variables that consist of psychological capital, personality-job fit, intrinsic motivation, and extrinsic motivation. While the dependent variable in this research is the performance of Account Representative in Madya Jakarta Tax Office. This research uses explanatory research type with the quantitative approach. The location that was chosen for this research is Jakarta Madya Tax Office. The data that used in this research is primary data using an online questionnaire and questionnaire which distributed directly. This research used multiple linear regression analysis with 141 (one hundred and forty-one) Account Representative samples through saturation sampling technique. The results of this research indicate that psychological capital, personality-job fit, and intrinsic motivation have a positive and significant effect, on the other hand, extrinsic motivation have no effect on Account Representative performance in Madya Jakarta Tax Office.
| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | SKR/FIA/2018/929/051811015 |
| Uncontrolled Keywords: | Psychological Capital, Personality-Job Fit, Motivasi Intrinsik, Motivasi Ekstrinsik, Kinerja, Account Representative-Psychological Capital, Personality-Job Fit, Intrinsic Motivation, Extrinsic Motivation, Performance, Account Representative |
| Subjects: | 600 Technology (Applied sciences) > 657 Accounting > 657.4 Specific fields of accounting > 657.46 Tax accounting |
| Divisions: | Fakultas Ilmu Administrasi > Ilmu Administrasi Bisnis / Niaga |
| Depositing User: | soegeng sugeng |
| Date Deposited: | 25 Oct 2019 07:53 |
| Last Modified: | 23 Oct 2021 04:58 |
| URI: | http://repository.ub.ac.id/id/eprint/165449 |
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