PENGARUH PROFESIONALISME PEMERIKSA PAJAK, KEPUASAN KERIA DAN KOMITMEN ORGANISASI TERHADAP KINERIA KARYAWAN

Abstract

This stucll, aints to exanine the effect of proJessionalisn't on the tax exonriner job ,scttisfactiort and organiz.cttiottctl comntitnlent arLd its impact on intprovittg empLoyee pe rJbrntunce. All the variabLes were bcLsecl on the results oJ previous research, namely: Al-Meer ( 1989) cutd Mc Neese-Snirh (1996), Slu{er er al., (2001); Sagie and Krausz (2003); Lui et ctl., (2003) ; Cohen ancl Col, (2004) and Rizvi cutcl ELior (2005). Use of rlrcse vctriables cnn solve probLems that occur on Regional Tu-t Office in Senarong, numely ctchievemenl oJ LPP settlement thctt does not reach tll.e larget. Scu'npLes ere tex inspectors in Sentctrctng, sone I7l tax inspectors. Structural Equatiort Modeling (SEM), whiclt is run by the AMOS softwcLre was used to urtLyz.e the datrt, the re,sult.s .sltowed tlmt the profes,sioncLlisnt of tlte tcrx inspector has ct posifive ond significcLttt intpctct ort job satisfactiot':, organiz.ationctL commitnrent cmd employee performu'Lce. Job scLtisfaction hrts ct positive and significant inpact on entpLoyee perJormance and organiz.ational commitment has cr positive and significant inpact on employee perJbrmance. The empiricalfindings indicate that to improve employee performance in the tax office in Semarang area, need to pay attentiotl to .factors such cts tax itspectors profe,ssionalism, job satisfctction and organiz.ational commitment because of tlrcse .fcLctors proved to irtJTuence the Level of employee perfonnctnce.