1. Home
  2. Vol 13, No 1 (2018)
  3. Brotojoyo

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

Endang Brotojoyo(1*)
(*) Corresponding Author

DOI: 10.24269/ekuilibrium.v13i1.2018.pp45-56


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.

Keywords


Compensation, Motivation, Effectiveness of Property Taxes, Performance

Full Text:

References


  1. Amitai Etzioni (2011:67). Analisis Efektivitas dan Kontribusi Penerimaan Pajak Bumi dan Bangunan terhadap Pendapatan Daerah Di Kota Bandung. Universitas Pendidikan Indonesia
  2. Arikunto, Suharsini, 2011. Prosedur Penelitian Suatu Pendekatan Praktek, Edisi Ketiga. pp.109
  3. As’ad, M. 2013. Psikologi Islami: Seri Sumber Daya Manusia. Yogyakarta:Liberty.
  4. Bastian, Indra. 2006.Akuntansi Sektor Publik Suatu Pengantar. Jakarta. Penerbit Erlangga
  5. Charles Akomea Bonsu1 Dan Anthony Kusi, (2014). Effects Of Motivation On Job Performance Of Local Government Workers In Ghana: A Case Study Of Atwima Nwabiagya District Assembly In The Ashanti Region. International Journal Of Management Sciences. Vol. 2, No. 8, 2014, 337-350
  6. Davis, Keith dan John W. Newstrom, 2013. Perilaku Dalam Organisasi. Jilid 2 Edisi Ketujuh, Jakarta : Penerbit PT Erlangga.
  7. Djarwanto dan Subagyo, Pangestu, 2011: Statistik Induktif, Edisi: 4, Yogyakarta: BPFE
  8. Fuad mas’ud. 2014, “Survai Diagnosis Organisasional”,Badan penerbit Universitas Diponegoro, Semarang.
  9. Ghozali Imam, 2010. Analisis Multivariate dengan program SPSS. Semarang: Badan Penerbit Universitas Diponegoro.
  10. Handoko Hani, 2011, Manajemen Personalia dan Sumber Daya Manusia. Yogyakarta: BPFE.
  11. Indriani, D.F.2013. The Effects Of Mativation, Compensation, And Ability Toward Working Performance In Bandar lampung Municipality Development Planner Instution. Journal Manajemen & kewirausahaan.Vol.6 (2):15-31.
  12. Irawan, P, Motik, S.S.F, Sakti, S.W.K.2007. Manajemen Sumber Daya Manusia. Sekolah Tinggi Ilmu Administrasi. Lembaga Administrasi Negara. Jakarta.
  13. Jabbar, Musa Abdul 2012, Pengertian Efektivitas, Diakses pada 10 Maret 2013 dari http://musa-abdul-jabbar.blogspot. com/2012/04/pengertian-efektivitas .html.
  14. Kisdarto, 2012. Analisa Efektifitas Pemungutan Bahan Galian golongan C Berdasarkan Ketetapan Pajak Serta Kontribusinya.Universitas Sam Ratulangi. Manado
  15. Luthan, F, 2007, Organizational Behavior, Seventh Edt, Mc. Graw-Hill Book Company, Singapore.pp.127-135.
  16. Mangkunegara, Anwar Prabu. 2011. Manajemen Sumber Daya Manusia. Bandung: Remaja Rosda Karya.
  17. Martoyo, Susilo.2008. Manajemen Sumber Data Manusia.BPFE.Yogkarta.
  18. Mokamat, 2009. Analisis Faktor Yang Mempengaruhi Efektifitas Penarikan Pajak Bumi Dan Bangunan Di Kabupaten Grobogan. Tesis Universitas Diponegoro Semarang
  19. Mokamat. 2009. Analisis faktor yang mempengaruhi Efektivitas Penarikan Pajak Bumi dan Bangunan di Kabupaten Grobogan. Universitas Diponegoro Semarang
  20. Ostroff, 2013. Relationship between Satisfaction, attitude and performance an organization level analisis”. Journal of Applied Psycology, Vol:77, No.6, p.933-973
  21. Panudju, A.2013. Pengaruh Kompensasi Dan karakteristik pekerjaan Terhadap kepuasan Kerja Karyawan Unit Produksi PT.X Palembang. Journal Management & Bisnis Sriwijaya. Vol 1(2):4-15
  22. Peraturan Pemerintah Nomor 65 Tahun 2001 tentang Pajak Daerah
  23. Ranupandoyo, H dan Husnan. 2012, Manajemen Personalia. BPFE Edisi Ke-4, Yogyakarta.
  24. Riduwan, 2007, Skala pengukuran Variabel-Variabel Penelitian, Cetakan Ketiga, Alfabeta, Bandung.
  25. Rima Adelina, 2009. Analisis Efektifitas Dan Kontribusi Penerimaan Pajak Bumi Dan Bangunan (PBB) Terhadap Pendapatan Daerah Dan Kinerja Petugas Di Kabupaten Gresik. Universitas Negeri Surabaya
  26. Robbins S. P.,2014, Perilaku Organisasi : Konsep, Kontroversi, Aplikasi, edisi kedelapan versi Bahasa Indonesia, Jilid 12, PT Prenhallindo, Jakarta.
  27. Sarwono, Jonathan. 2010. Analisis Jalur Untuk Bisnis dengan SPSS. Penerbit Andi Offset:Yogyakarta.
  28. Sekaran U, 2010. Research Methods For Business: A Skill Building Approach Singapore: John Willey dan Sonc, Inc.
  29. Siagian, S.P. 2012, Teori Motivasi dan Aplikasinya, Jakarta :Rineka Cipta. Pp.102-106.
  30. Simamora, Henry. 2014. Manajemen Sumber Daya Manusia. Edisi kedua Sekolah Tinggi Ilmu Ekonomi (YKPN). Yogyakarta.
  31. Steers, M. Richard. 2005. Efektivitas Organisasi (Kaidah Perilaku). Jakarta: Erlangga
  32. Sugiyono, 2011. Metode Penelitian Bisnis. Bandung. Alfabeta.
  33. Syarifah Nadhia, Siti Khairani, Ratna Juwita, (2013). Efektivitas Prosedur Penerimaan Pajak Bumi dan Bangunan (PBB) dari Pajak Pusat ke Pajak Daerah terhadap kinerja petugas Dinas Pendapatan Daerah Kota Palembang. Jurnal STIE MDP, Vol. 3, No. 11, Pp. 67-95 tahun 2013
  34. Undang-Undang Nomor 25 Tahun 1999 tentang otonomi daerah

Refbacks

  • There are currently no refbacks.


Creative Commons License
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.