RESEARCH ARTICLE
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, *
Article Information
Identifiers and Pagination:
Year: 2018Volume: 11
First Page: 261
Last Page: 270
Publisher ID: TOPSYJ-11-261
DOI: 10.2174/1874350101811010261
Article History:
Received Date: 30/9/2018Revision Received Date: 20/11/2018
Acceptance Date: 5/12/2018
Electronic publication date: 27/12/2018
Collection year: 2018
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.
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.