FAKTOR – FAKTOR YANG MEMPENGARUHI KINERJA PEMERIKSA PAJAK

Nugraha, Pradana Putra (2017) FAKTOR – FAKTOR YANG MEMPENGARUHI KINERJA PEMERIKSA PAJAK. S1 thesis, Fakultas Ekonomi.

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Abstract

Pradana Putra Nugraha, 2017: Factors - Factors Influencing Performance Tax Audit. Supervisor: (1) Tresno Ekajaya, SE.M.Ak,; (2) Nuramalia Hasanah, SE, M. Ak, This study aims to determine the factors - factors that affect the performance of tax inspectors. Independent variables used in this study is the training, experience, motivation, leadership style, and financial compensation. While the dependent variable is the performance of tax inspectors. This study uses primary data obtained from questionnaires conducted on the employees or officers of tax audits in the field of functional KPP Pulogadung in East Jakarta. Samples used as many as 31 officers functional tax inspectors STO Pulogadung in East Jakarta. The method used in this research is multiple linear regression analysis. From the result of t test indicate that the variables of the training under study have a significant positive effect on the performance of tax inspector. The experience owned by the tax inspector has a significant influence on the performance of tax auditors. The motivation that exists within a tax inspector has a significant influence on the performance of tax auditors. Leadership style applied by the head office has an influence on the performance of tax auditors. Ftest results show that all independent variables significantly affect the dependent variable simultaneously. Financial compensation earned by the tax inspector has an influence on the performance of tax auditors. The coefficient of determination of five independent variables is 94.7%. Keyword: Training, experience, motivation, leadership style, financial compensation, performance tax inspectors

Item Type: Thesis (S1)
Additional Information: Pembimbing I :Bapak Tresno Ekajaya, S.E.M.Ak, Pembimbing II :Ibu Nuramalia Hasanah, SE, M.Ak
Subjects: Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Manajemen Umum (General Management) > Manajemen Perusahaan (Management for Enterprises)
Divisions: Fakultas Ekonomi > S1 Akuntansi
Depositing User: Roni Faslah
Date Deposited: 24 Dec 2017 03:34
Last Modified: 24 Dec 2017 03:34
URI: http://repository.fe.unj.ac.id/id/eprint/1804

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