The Analysis of Factors Influencing Effectivenes of Property Taxes in Karanganyar Regency

Abstract

The purpose of this study was to test empirically Effect of Compensation, Motivation and External Factors To Performance Officer With Property Taxes Voting in the District Effectiveness Matesih Karanganyar. The analysis technique used is using validity and reliability test, linearity test, regression analysis, path analysis, t test, F test, test the coefficient of determination and correlation analysis. Compensation Hypothesis Test Results significantly influence the effectiveness of tax collection. Motivation significantly influences the effectiveness of tax collection. External factors do not significant effect on effectiveness of tax collection. Compensation significant effect on the performance of Officers. Motivation significant effect on the performance of the Property Taxes polling clerk. External factors do not significant effect on the performance of Officers. Effectiveness of tax collection clerk significant effects on performance. F test results can be concluded jointly variable compensation, motivation, and external factors affecting the effectiveness of tax collection performance. The R2 total of 0,974 means that the performance of the Property Taxes in the district polling officer Matesih Karanganyar explained by the variable compensation, motivation, external factors and the effectiveness of tax collection amounted to 97.4%. The results of path analysis showed that the effective compensation and motivation through a direct path, while external factors are not effective for direct and indirect pathways.