Jurnal Manajemen Bisnis
Vol. 12 No. 02 (2022): October

The Determinants of Tax Volunteer Performance

Rosalita Rachma Agusti (Universitas Brawijaya)
Hanifa Maulani Ramadhan (Universitas Brawijaya)



Article Info

Publish Date
23 Oct 2022

Abstract

Taxes have a vital role in Indonesian revenues. The contribution of tax revenues in the 2019 State Budget structure was 82.5 percent of Indonesia's total revenue. The tax authorities in Indonesia strive to support the achievement of tax revenue targets, among others, through the tax volunteer program. Based on the individual performance theory applied to the tax sector, this study measured adaptive performance, contextual performance, task performance, and counterproductive work behavior. A quantitative method was used in this research. It was conducted on tax volunteers who assisted in tax reporting by individual income taxpayers which were analysed by using PLS. The result was that task performance has become the dominant factor of tax volunteer’s performance. By using tax performance, it can evaluate tax volunteer performance and make designs to upgrade their quality.

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Journal Info

Abbrev

jmb

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

The Universitas Muhammadiyah Malang published Manajemen Bisnis (MB) journal in 2011. Start in December 2018, the MB journal has online ISSN 2655-2523 for articles that publish started from Volume 9 No. 1, April 2019. Then, start from Volume 9 No. 2. MB journal has been accredited for SINTA 4. MB ...