Pengaruh kepuasan kompensasi terhadap komitmen organisasional :: Studi pada Kantor Pelayanan Pajak Pratama Jakarta Sawah Besar Dua

WARIH, Sahid Handoko, Prof.Dr. Warsito Utomo

2008 | Tesis | Magister Administrasi Publik

Tax administration reform, the basis for creating modern, efficient, and trusted tax administration by society have been launched since 2001. The principal concept of tax administration reform is changing the tax administration system that can make the staff’s have a new thinking style and behavior as well as organizational values. This reform makes Directorate General of Taxes become a professional institution with a good image in society. One main objective of tax administration reform is to improve performance. The aim of this research is to compare performance The Foreign Investment Tax Office Two before and after the modern tax administration system is implemented and to find out the relation between the implementation of modern tax administration system and The Foreign Investment Tax Office Two performance. The theories that related to this research are the theory of system, theory of administration reform, general theory of taxation, theory of tax reform, theory of tax administration system, theory of tax administration reform dimensions, and theory of performance. This research uses comparative and associative methods that use 298 samples that choose accidentally. Primary data is collected by questionnaire which has been tested whether its validity and reliability. That data is analyzed with Wilcoxon Match Pairs Test and Kendal Tau correlations. SPSS version 11 is the program used to analyze the data. The result of descriptive analysis shows that implementation of modern tax administration system in The Foreign Investment Tax Office Two are generally good enough, in other word, it can improved performance of The Foreign Investment Tax Office Two, although there are several aspects which respondents are not satisfy with. The empirical result shows that implementation of modern tax administration system has positive and significant relation to performance improvement in The Foreign Investment Tax Office Two which is shown by the z value is about 14.453 while the z table is only about 2.33 at the 0.01 level. All variables in implementing modern tax administration system are in the form of completion of organizational structure, improving the quality of staff’s, supplying representative office’s equipments, and utilizing modern communication and information technology that has significant effects for improving The Foreign Investment Tax Office Two performance. It’s shown by correlation coefficient 0.656, 0.678, 0.445, and 0.559 at 0.01 level. Implementation of modern tax administration system in The Foreign Investment Tax Office Two needs to be continued and maintained or assessed especially for the factors that are assumed not satisfying, like level of tax revenue, tax arrears, and information availability such as touch screen computer.

General Directorate Of Taxation has been trying to increase their performance by reforming their administration and rewarding system. Those policies should raise the employee commitment to the organization (Djati, 2003). And the organizational commitment is the predictor of performance (Mathieu and Zajac, 1990) at Foote (2005). But KPP Pratama Jakarta Sawah Besar Dua in the last two years has failed to achieve their tax revenue target. Based on that fact, this research is directed to find the impact of compensation satisfaction to the organizational commitment. Compensation satisfaction is a condition in which the employee normative and actual compensation is matched (Mobley, 1982). This satisfaction is measured by three subvariables : the level of compensation, fairness and transparency. Organizational commitment is an employee behavior consist of identification, involvement and loyality to their organization (Mathieu and Zajac, 1990) at (Foote, 2005). Compensation satisfaction has positive and significant impact to the organizational commitment (Djati, 2003). Quantitative method used to test the impact of compansation satisfaction to the organizational commitment by using product moment correlation and multiple linear regression. Qualitative method is used to compare the compensation satisfaction and the organizational commitment before and after the compensation is raised The result shows that all subvariables of compensation satisfaction has positive and significant impact to the organizational commitment. Compensation satisfaction and organizational commitment after the TKPKN is raised are higher than before the TKPKN is raised. We recommend the organization to give compensation or incentive to tax offices which have achieved tax revenue target, differentiate the compensation according to the working location, increasing jog grading for performed employee and applying modern administration system to all tax offices. We suggest the next researcher to widening the research scope.

Kata Kunci : Organisasi Publik, Komitmen Organisasional, Kompensasi, Layanan Pajak, The Compensation Satisfaction, The Organizational Commitment.