Abstract
The tax revenue in West Java has not fully realized and developed in accordance with the planned target. In line with reality, the employee performance in the Directorate General of Taxation should greatly determine the amount of tax revenue in West Java. Their performance can be measured based on the terms of quality, namely in achieving predetermined standards. While in the terms of quantity and responsibility, it can be measured based on their achievement on completion targets and following existing work procedures. This research method was carried out descriptively and verified. Assessment of scores on research variables is used as a descriptive method, while Path Analysis method is used both to aim and determine causality between research variables and hypothesis test. The descriptive result showed that Discipline, Compensation, Competency, Motivation, Commitment and Performance are categorized as ‘good’, but nonoptimal in their achievements. Verificative results showed that there are partially and simultaneously positive and significant effects between Discipline, Compensation, and Competency towards Motivation, both directly and indirectly. The most dominant effect on competency. Also, there are positive and significant effects between motivation and commitment towards employee performance in the West Java Regional I Office of Directorate General of Taxation.
Highlights
Under the 1945 Constitution which states “all taxes and other levies that are coercive are based on the law”
Discipline is an effort of organization management to apply or run the regulation or provision that must be obeyed by every employee without exception
In the context of discipline, according to Regulation of Indonesian Republic Number 53/ 2010 concerning Discipline of Civil Servants in lieu of Government Regulation Number 30/ 1980 concerning Regulations of Civil Servants, tax officials who are bound to the Discipline of Civil Servants must obey their responsibility and avoid prohibitions stated in the statutory or official regulation
Summary
Under the 1945 Constitution which states “all taxes and other levies that are coercive are based on the law”. The government, by the Directorate General of Taxation as representative in carrying out their duties, has a main duty to collect domestic revenue from the tax sector that can support the independence of government financing based on tax legislation with a high level of effectiveness and efficiency. A better and optimal performance needs to be done by all members of the organization to realize the mission of Directorate General of Taxation, specially the employees who must have working motivation and positive commitment in their working environment. This can be shown in their strong attachment to their work unit so that they can carry out their duties well
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