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All Journal MAP (Jurnal Manajemen dan Administrasi Publik)
Farid Hidayat
Badan Pendapatan Pengelolaan Keuangan dan Aset Daerah Kota Probolinggo
Economics, Econometrics & Finance Social Sciences

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PENGARUH BUDAYA KERJA, INSENTIF TERHADAP KINERJA PETUGAS PEMUNGUT PAJAK MELALUI MOTIVASI KERJA BPPKAD KOTA PROBOLINGGO Farid Hidayat; Mei Indrawati
MAP (Jurnal Manajemen dan Administrasi Publik) Vol 6 No 3 (2023): MAP (Jurnal Manajemen dan Administrasi Publik)
Publisher : Program Pascasarjana Universitas Wijaya Putra Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37504/map.v6i3.561

Abstract

This study aims to analyze whether work culture and incentives have a significant positive effect on the performance of local tax collection officers with work motivation as an intervening variable. The population of this study is a regional tax collection officer at the Probolinggo City Regional Financial and Asset Management Revenue Agency who has the status of a Civil Servant with a minimum service period of 1 year. The sample taken was 30 respondents. The analysis tool used is Smart PLS 3. The results showed that work culture has a direct positive effect on officer work motivation, work culture has a significant positive direct effect on officer performance, incentives have a significant positive direct effect on officer work motivation, incentives have a direct positive effect on officer performance, and work motivation has a direct positive effect on officer performance. Furthermore, work culture indirectly does not affect employee performance, incentives indirectly do not affect employee performance.
Co-Authors Mei Indrawati