PENGARUH PROFESIONALISME PEMERIKSA PAJAK, KEPUASAN KERJA DAN KOMITMEN ORGANISASI TERHADAP KINERJA KARYAWAN

Abstract

This study aims to examine the effect of professionalism on the tax examiner job
satisfaction and organizational commitment and its impact on improving employee performance.
All the variables were based on the results of previous research, namely: Al-Meer (1989) and Mc
Neese-Smith (1996), Shafer et al., (2001); Sagie and Krausz (2003); Lui et al., (2003) ; Cohen
and Col, (2004) and Rizvi and Eliot (2005). Use of these variables can solve problems that occur
on Regional Tax Office in Semarang, namely achievement of LPP settlement that does not reach
the target. Samples are tax inspectors in Semarang, some 171 tax inspectors. Structural Equation
Modeling (SEM), which is run by the AMOS software was used to analyze the data, the results
showed that the professionalism of the tax inspector has a positive and significant impact on job
satisfaction, organizational commitment and employee performance. Job satisfaction has a
positive and significant impact on employee performance and organizational commitment has a
positive and significant impact on employee performance. The empirical findings indicate that to
improve employee performance in the tax office in Semarang area, need to pay attention to
factors such as tax inspectors professionalism, job satisfaction and organizational commitment
because of these factors proved to influence the level of employee performance.
Keywords: professional tax inspectors, job satisfaction, organizational commitment, and
employee performance.