Motivation and Commitment as Influential Factors in a Taxation Department and the Way They Affect Employee Performance: A Survey Study in a Taxation Department in Indonesia



Saifuddin Chalim1, Fahmi Rizani2, *
1 State Islamic University of Sunan Ampel, Surabaya, Indonesia
2 Faculty Economics and Business, Universitas Lambung Mangkurat, Banjarmasin, Indonesia

Abstract

Introduction:

Tax revenues in each country cannot be fully collected depending on the planned targets without good work, which is influenced by individual performance. This means that taxes collected at the Tax Department in Indonesia depend on worker performance as one of the main factors affecting the expansion of national revenue.

Aims:

Just like in any other organisation, employee performance of Indonesia’s taxation unit is influenced by established standards, which determine the quality of work, completion of targets and of course instilling responsibility in employees who are required to demonstrate such values through the implementation of the predetermined work procedures and policies. This study is a survey which uses a descriptive method. The descriptive method involves the assessment of research variables, which aims to determine the relationship between such variables and their influence on the findings of the study.

Conclusion:

The results revealed that motivation and commitment in the taxation department fall in the category of 'good enough', though without optimum performance. During verification, it was revealed that there is a positive and significant influence on performance which is partially influenced by commitment and motivation; however, competence was one of the other key factors.

Keywords: Accountability, Commitment, Motivation, Public taxation, Taxation management, Public tax management, Taxation and public accountability.


Abstract Information


Identifiers and Pagination:

Year: 2018
Volume: 11
Publisher Item Identifier: EA-TOPSYJ-2018-27

Article History:

Received Date: 19/4/2018
Revision Received Date: 19/9/2018
Acceptance Date: 30/9/2018
Electronic publication date: 23/10/2018
Collection year: 2018

© 2018 Chalim et al.

open-access license: This is an open access article distributed under the terms of the Creative Commons Attribution 4.0 International Public License (CC-BY 4.0), a copy of which is available at: (https://creativecommons.org/licenses/by/4.0/legalcode). This license permits unrestricted use, distribution, and reproduction in any medium, provided the original author and source are credited.


Correspondence: Address correspondence to this author at the Faculty Economics and Business, Universitas Lambung Mangkurat, Banjarmasin, Indonesia; Email: rizanifahmi@yahoo.com