The Influence of Professionalism, Organizational Commitment, Organizational Climate, and Work Stress on Account Representative Employee Performance (Study at the Tax Service Office in Bengkulu City)

Dublin Core

Title

The Influence of Professionalism, Organizational Commitment, Organizational Climate, and Work Stress on Account Representative Employee Performance (Study at the Tax Service Office in Bengkulu City)

Description

ABSTRACT

This study was conducted to find out whether professionalism, organizational commitment, organizational climate, and work stress affect the performance of account representative employees at the Bengkulu City tax office.The problem that occurred in this study was the performance of account representativesemployee who have not been fully effective in dealing with taxpayers due to the minimal number of account representatives employee in each Bengkulu City tax office.The data collection technique in this study used primary data, namely by distributing questionnaires.The sampling method was a saturated sample, thatwas, all the population was a sample.The number of respondents in this study were 40 respondents who were obtained from account representative employees at the Bengkulu Pratama Tax Office and the Argamakmur Pratama Tax Office.The results of this study indicate that professionalism (X1), organizational commitment (X2), and organizational climate (X3) affect the performance of account representative employees, while work stress (X4) does not affect the performance of account representative employees.
Keywords:Professionalism, organizational commitment, organizational climate, job stress, account representative employee performance

Creator

Hesti Anggraini
Dra. Budi Astuti., S.E., M.M

Source

Akuntansi

Publisher

UPT Perpustakaan

Date

03/12/2022

Contributor

Universitas Muhamamdiyah Bengkulu

Rights

Universitas Muhamamdiyah Bengkulu

Language

Bahasa Indonesia

Identifier

DAFTAR PUSTAKA
Ahmad Gani, 2009, Analisis Faktor-faktor Yang Mempengaruhi Kinerja Pegawai Kantor PBB, Jurnal Aplikasi Manajemen, Vol.7.No.1, Universitas Muslim Indonesia (UMI), Makasar.
Direktorat Jendral Pajak Kementrian. 2012. Account Representative Andalan Republik Tercinta. http://www.view/id/1286, 2016 diakses tanggal 02, bulan Oktober, tahun 2016.
Febri Alfiansyah. 2012. Pengaruh Account Representative (AR) Terhadap Kepatuhan Wajib Pajak Orang Pribadi (KPP Pratama Sidoarjo Utara). Jurnal Akuntansi UNESA, 1(1).
Fidianita, Tia & Rahayu, Siti Kurnia. 2018. Pengaruh Profesionalisme Dan Komitmen Organisasi Terhadap Kinerja Pegawai Account Representative (Survei Pada Kantor Pelayanan Pajak di Kota Bandung).
http://nasional.kontan.co.id diakses oleh Achamad Fauzie pada 27 April 2015
Isvandiari, Any.2015. Pengaruh Stres Kerja dan Kepuasan Keja Terhadap Kinerja Karyawan. Jurnal Jibeka, Vol.9.No.1, STIE Asia, Malang.
Keputusan Menteri Keuangan Nomor 98/KMK.01/2006, tentang Account Representative Pada Kantor Pelayanan Pajak Yang Telah Mengimplementasikan Organisasi Modern. (2006, 20 Februari)
Kristin, Yohana Sara dan Ajra Sadjirto. 2013. Hubungan Profesionalisme dan Komitmen Organisasi, Iklim Organisasi, dan Stres Kerja Terhadap Kinerja Pegawai Acoount Representative di KPP Pratama Surabaya Rungkut. Jurnal Tax and Accounting Review, Vol.3.No.2, Universitas Kristen Petra, Surabaya.
Luthans, Fred. 2006. Perilaku Organisasi, (alih Bahasa V.A Yuwono, dkk), Edisi Bahasa Indonesia, Yogyakarta: Andi. Mahsun, M., (2006), Pengukuran Kinerja Sektor Publik, BPFE Yogyakarta, Yogyakarta.
Mamik. 2010. Pengaruh Gaya Kepemimpinan, Motivasi Kerja, dan Komitmen Organisasi terhadap Kinerja Karyawan. Jurnal Majalah Ekonomi, 20, (1).

Nur Cahyani dan Ahyar Yuniawan. 2010. Pengaruh Profesionalisme Pemeriksa Pajak, Kepuasan Kerja dan Komitmen Organisasi terhadap Kinerja Karyawan. Jurnal Bisnis dan Ekonomi (JBE), 17 (1), pp: 10-23.
Peraturan Menteri Keuangan Nomor 79/PMK.01/2015 tentang Account Representative pada Kantor Pelayanan Pajak. (14 April 2015).
Praptadi, Thomas. 2009. Analisis Pengaruh Budaya Organisasi dan Pemberdayaan Terhadap Komitmen Organisasi Dalam Meningkatkan Kinerja Pegawai (Studi Pada Accoun Representative Di Kantor Pelayanan Pajak Pratama Kota Semarang). Tesis Program Pasca Sarjana, Universitas Diponegoro, Semarang.
Rahayu, Siti Kurnia. 2010. PERPAJAKAN INDONESIA: Konsep & Aspek Formal. Yogyakarta: Graha Ilmu
Rosa, Ellya. 2013. Pengaruh Budaya Organisasi, Komunikasi Internal dan Kompensasi Terhadap Kinerja Account Representative Di Lingkungan Kantor Wilayah Direktorat Jenderal Pajak Jawa Barat II. Tesis Program Pasca Sarjana, Universitas Terbuka, Jakarta.
Sugiyono. 2011. Statistika Untuk Penelitian. Bandung: Alfabeta.
Victor. 2010. Pengaruh Profesionalisme Terhadap Komitmen Organisasi Dalam Upaya Meningkatkan Kinerja Auditor Studi pada Kantor Perwakilan BPK-RI Provinsi Aceh.
Wenny Risanti. 2017. Pengaruh Profesionalisme, Komitmen Organisasi, Iklim Organisasi, Stres Kerja Dan Insentif Terhadap Kinerja Account Representative Pada Kantor Pelayanan Pajak Di Provinsi Riau. JOM Fekon Vol.4 No.1 (Februari) 2017, Faculty of Economics Riau University, Pekanbaru. Indonesia
Wirawan. 2007. Budaya dan Iklim Organisasi: Teori Aplikasi dan penelitian. Jakarta: Salemba Empat.

Citation

Hesti Anggraini and Dra. Budi Astuti., S.E., M.M, “The Influence of Professionalism, Organizational Commitment, Organizational Climate, and Work Stress on Account Representative Employee Performance (Study at the Tax Service Office in Bengkulu City),” Repository Universitas Muhammadiyah Bengkulu, accessed January 30, 2023, http://repo.umb.ac.id/items/show/3186.