Abstract
Remuneration policy for employees of the Directorate General of Taxation is based on the idea of the need for organizations to pay attention to the interests of its employees who have a wide range of needs. Changes made to the Directorate General of Taxation has given satisfactory results of the shareholders. However, the bureaucratic reform journey tarnished the behavior of some unscrupulous employees DGT suspected of committing criminal offenses still be receiving gratification and misuse of authority. It shows that the remuneration policy has not been able to change the nature of the tax officials and necessary need to be assessed on matters that may significantly affect the performance of employees. The aims of this research are to analyze the influence of compensation and organizational culture, and its impact toward work motivation and employee’s performance at Kantor Pelayanan Pajak Pratama Pontianak. Compensation and organizational culture are independent variables, performance of employee as dependent variable, with motivation as an intervening variable. The sample for this research is all employees at this organization (102 persons). The software that used to analyze the data is statistical software SPSS 17. The researcher has used normality test, linearity test, heteroskedasticity test, and path analysis. As the results, the coefficient rate of direct influence of organizational culture toward employee performance is bigger than indirect influence of organizational culture toward employee performance through work motivation. So as to improve employee performance is more effectively through increasing the organizational culture.
Highlights
Kebijakan remunerasi bagi karyawan Direktorat Jenderal Pajak didasarkan pada gagasan perlunya organisasi untuk memperhatikan kepentingan karyawan yang memiliki berbagai kebutuhan
Remuneration policy for employees of the Directorate General of Taxation is based on the idea of the need
for organizations to pay attention to the interests of its employees who have a wide range of needs
Summary
Kinerja merupakan hasil atau tingkatan keberhasilan seseorang secara keseluruhan selama periode tertentu dalam melaksanakan tugas dibandingkan dengan standar hasil kerja, target atau sasaran atau kriteria yang telah ditentukan terlebih dahulu dan telah disepakati bersama (Rivai dan Fawzi, 2004). Kinerja menurut Mangkunegara (2007:9) adalah hasil kerja secara kualitas dan kuantitas yang dicapai oleh seseorang pegawai dalam melaksanakan tugasnya sesuai dengan tanggung jawab yang diberikan kepadanya. Motivasi adalah kemauan untuk berjuang atau berusaha ketingkat yang lebih tinggi menuju tercapainya tujuan organisasi dengan syarat tidak mengabaikan kemampuannya untuk memperoleh kepuasan dalam pemenuhan kebutuhan-kebutuhan pribadi (Hasibuan 2007:141). Menurut Robbins (2006), motivasi adalah keinginan untuk melakukan sebagai kesediaan untuk mengeluarkan tingkat upaya yang tinggi untuk tujuan-tujuan organisasi, yang dikondisikan oleh kemampuan upaya itu untuk memenuhi suatu kebutuhan individual. Teori awal motivasi adalah teori X dan teori Y serta teori dua faktor, sedangkan teori kontemporer diantaranya adalah teori McClelland yang memfokuskan pada tiga kebutuhan yaitu prestasi, kekuasaan dan afiliasi
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