EVALUASI EVALUASI KINERJA PETUGAS DAN EFEKTIFITAS PEMUNGUTAN PAJAK BUMI BANGUNAN DI KABUPATEN SRAGEN

  • Aris Tri Haryanto Sekolah Tinggi Ilmu Ekonomi Adi Unggul Bhirawa Surakarta

Abstract

The purpose of this study is the study of Complications, Motivations and External Factors on the Performance of Officers with the Effectiveness of PBB Collection in Sragen Regency. The population in this study was the UN collector official Sragen Regency collected 400 officers. Researchers took a sample of 10%, namely 400x10% = 40. Samples in this study were 40 UN polling officers. With random sampling technique, which is a random sampling technique, so that the opportunity for participation to be sampled is equal, so the number of samples in this study increased by 40 respondents. Compensation Hypothesis Test Results a significant effect on the effectiveness of tax collection. The motivation is of significant importance to the effectiveness of tax collection. External factors do not significantly influence the effectiveness of tax collection. Significant compensation on the performance of Officers. Motivation of significant importance to the performance of the UN Polling Officer. External factors do not significantly influence the performance of officers. The effectiveness of tax collection has a significant effect on the performance of Officers. Experimental results can be carried out together with the variables of compensation, motivation, external factors and the effectiveness of tax collection affecting performance. This total R2 value of 0.974 means that the performance of PBB Collection Officers in Sragen Regency is assessed by the variables of Compensation, Motivation, External Factors and the effectiveness of tax collection of 97.4%. The results of the path analysis show the comparison and motivation through the direct path, while external factors are not effective for the direct or indirect pathway


Keywords: Compensation, Motivation, External Factors, Effectiveness, Performance

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Published
2020-11-06
How to Cite
HARYANTO, Aris Tri. EVALUASI EVALUASI KINERJA PETUGAS DAN EFEKTIFITAS PEMUNGUTAN PAJAK BUMI BANGUNAN DI KABUPATEN SRAGEN. UPAJIWA : Jurnal Ekonomi, Bisnis dan Manajemen Daulat Rakyat, [S.l.], v. 4, n. 2, p. 109-118, nov. 2020. ISSN 2579-535X. Available at: <http://jurnalfe.ustjogja.ac.id/index.php/magistermanajemen/article/view/1755>. Date accessed: 07 mar. 2021. doi: https://doi.org/10.26064/upa.v4i2.1755.