The Effect of Motivation, Stress and Work Environment on the Performance of Tax Audit in KPP Madya Makassar

Ulfa Rabiyah(1*),

(1) Sekolah Tinggi Ilmu Ekonomi Amkop Makassar
(*) Corresponding Author



Abstract


To produce a quality tax audit, of course, begins with the good performance of the tax examiner. The results of the evaluation of the inspection activities of the Makassar Madya Tax Service Office for the period 2018 to July 2021 show that SP2 is still high at Makassar Madya KKP every year. If it is related to the performance of the tax auditor, it means that the tax audit carried out by the tax auditor must be in accordance with the purpose of the tax audit, namely to test taxpayer compliance and other purposes in order to implement the provisions of tax laws and regulations. The research method is quantitative research using questionnaires, the questionnaires are distributed to 31 tax examiners at KPP Madya Makassar. The results of the study found that motivation had a positive and insignificant effect on the performance of the tax examiner at the Makassar Intermediate Tax Service Office. Stress does not have a positive and insignificant effect on the performance of the tax examiner at the Makassar Madya Tax Service Office and the work environment has a positive and significant effect on the performance of the tax examiner at the Makassar Intermediate Tax Office. expected to examine other variables that affect the performance of tax examiners such as compensation, work culture, training, personality, career planning and employee empowerment.

Keywords: Motivation, Stress, Work Environment, Performance

 


Full Text:

PDF

References


Ahmadi, Abu. 1991. Psikologi Sosial. PT. Rineka Cipta, Jakarta.

A. A. Anwar Prabu Mangkunegara. 2009. Manajeman Sumber Daya Manusia Perusahaan. Rosda. Bandung.

Achmad Gani. 2009. Analisis Faktor-Faktor yang Mempengaruhi Kinerja Pegawai Kantor Pelayanan Pajak Bumi dan Bangunan Kota Makassar. Jurnal Aplikasi Manajemen, ISSN. 1693-5241, Vol 7 No. 1, Februari 2009.

Bloomfield, L., Harris, P. & Hughes, C., 2003. What do students want? The types of learning activities preferred by final year medical students.Medicaln education, 37(2), pp.110–8.

Dwilita, Handriyani. 2008. Analisis Pengaruh Motivasi, Stres, dan Rekan Kerja terhadap Kinerja Auditor di Kantor Akuntan Publik di Kota Medan. Tesis. Medan.

Faries, Feliana dan Budino, Doni (2014). Pengaruh Perilaku Pemeriksa Pajak dan Profesionalisme Pemeriksa Pajak terhadap Kinerja Pemeriksa Pajak (Survei pada Konsultan Pajak Surabaya). Jurnal Tax & Accounting Review, Vol. 4, No. 1, 2014.

Gibson, James L, John M. Ivancevich dan James H. Donnelly Jr, 2000. Organizations: Behaviour, Structure and Process, McGraw-Hill Companies Inc, Boston.

Handoko, T. Hani. 2002. Manajemen Sumber Daya Manusia. Yogyakarta : BPFE.

Hariandja, M. 2002. Manajemen Sumber Daya Manusia. Jakarta : Bumi Aksara.

Hamzah, B. Uno & Nina Lamatenggo. 2012. Teori Kinerja dan Pengukurannya. Jakarta : Bumi Aksara.

Hiro,Tugiman. 2000.Standar Profesional Audit Internal.Yogya:Kanisiu.

Ilyas, Wirawan B, Burton, Richard. 2001. Hukum Pajak , edisi pertama. Jakarta : Salemba Empat.

Indrianto, Nur. 2000. Metodologi Penelitian Bisnis. Yogyakarta : BPFE.

John Hutagaol. 2007. Perpajakan: Isu-isu Kontemporer. Yogyakarta : Graha Ilmu.

Purnomo, Joko. 2007. Pengaruh Kepemimpinan, Motivasi, dan Lingkungan Kerja terhadap Kinerja Pegawai Negeri Sipil pada Dinas Kehutanan dan Perkebunan Kabupaten Jepara. Volume 8 Nomor 4, Jurnal Manajemen dan Kewirausahaan.

Lubis, Arfan I. 2010. Akuntansi Keperilakuan. Edisi 2, Jakarta: Salemba Empat.

Mardiasmo. 2009. Perpajakan (Edisi Revisi 2009). Yogyakarta :Andi Yogyakarta.

M, Jogiyanto H. Metodologi Penelitian Bisnis: Salah Kaprah dan Pengalaman- Pengalaman. BPFE-Yogyakarta, 2007.

Moekijat. 2008. Tata Laksana Kantor Manajemen Perkantoran. Bandung : Mandar Maju

Munandar. 2008. Psikologi Industri dan Organisasi. Jakarta : UI-Press

Surat Edaran Direktur Jenderal Pajak Nomor : PER-09/PJ/2015 tentang Rencana dan Strategi Pemeriksaan Tahun 2015.

Robbins, Stephen P. 2006. Organizational Behavior, Tenth Edition. Jakarta : PT Indeks.

Santoso, Singgih. Buku Latihan SPSS Statistik Parametrik. Elex Media Komputindo, 2000.

Saydam, G.2000. Manajemen Sumber Daya Manusia (human resources management). Jakarta :Djambatan.

Sedarmayanti, 2009. Pengembangan Kepribadian Pegawai. Bandung : Mandar Maju.

Sondang P. Siagian. 2009. Kiat Meningkatkan Produktivitas Kerja. Jakarta. PT Rineka Cipta.

Schuler, Randall S, 1999. Manajemen Sumber Daya Manusia Menghadapi Abad 21, PT. Erlangga, Jakarta.

Suandy, E. 2011. Hukum Pajak. Edisi 5. Penerbit Salemba Empat. Jakarta.

Sukoco, Badri. M. 2007. Manajemen Administrasi Perkantoran Modern. Surabaya : Erlangga.

Tjahjono, Achmad dan Muhammad Fakri Husein. 2005. Perpajakan. Edisi Ketiga. Yogyakarta : Akademi Manajemen Perusahaan YKPN.

Valentina, S. dan A. Suryo. 2006. Perpajakan Indonesia. Penerbit UPP AMP YKPN. Yogyakarta.

Waluyo. 2007. Perpajakan Indonesia, Edisi Kedua, Jakarta : Salemba Empat.

Widodo, Widi. 2010. Moralitas Budaya dan Kepatuhan Pajak. Bandung: CV. Alfabeta.

Wibowo. 2007. Manajemen Kinerja. Jakarta: Rajawali.

Zain, Mohammad. 2003. Manajemen Perpajakan. Jakarta: Salemba Empat.


Article Metrics

Abstract view : 37 times | PDF view : 9 times

Refbacks

  • There are currently no refbacks.