Determination of Tax Officer's Motivation and Competence on Taxpayer Compliance and Revenue Performance

Mochamad Saprudin (Megister of Management Program, Open University)
Hapzi Ali (Lecturers of the Megister of Management Program at the Open University and UBHARA JAYA)

Dinasti International Journal of Economics, Finance & Accounting (DIJEFA)
Vol. 3 No. 2 (2022): Dinasti International Journal of Economics, Finance & Accounting (May - June 20

This article reviews the effect of employee motivation and competence on taxpayer compliance and revenue performance. This study aims to build a hypothesis of the influence of variables used during the study. The research was conducted through the distribution of questionnaires/surveys and library research with the following results: 1) Motivation affects taxpayer compliance, 2) Motivation has an effect on Revenue Performance, 3) Competence has an effect on Taxpayer Compliance 4) Competence has an effect on Revenue Performance 5) Taxpayer Compliance affects Revenue Performance.