PENGARUH BUDAYA KERJA, INSENTIF TERHADAP KINERJA PETUGAS PEMUNGUT PAJAK MELALUI MOTIVASI KERJA BPPKAD KOTA PROBOLINGGO

Farid Hidayat (Badan Pendapatan Pengelolaan Keuangan dan Aset Daerah Kota Probolinggo)
Mei Indrawati (Universitas Wijaya Putra Surabaya)

MAP (Jurnal Manajemen dan Administrasi Publik)
Vol 6 No 3 (2023): MAP (Jurnal Manajemen dan Administrasi Publik)

This study aims to analyze whether work culture and incentives have a significant positive effect on the performance of local tax collection officers with work motivation as an intervening variable. The population of this study is a regional tax collection officer at the Probolinggo City Regional Financial and Asset Management Revenue Agency who has the status of a Civil Servant with a minimum service period of 1 year. The sample taken was 30 respondents. The analysis tool used is Smart PLS 3. The results showed that work culture has a direct positive effect on officer work motivation, work culture has a significant positive direct effect on officer performance, incentives have a significant positive direct effect on officer work motivation, incentives have a direct positive effect on officer performance, and work motivation has a direct positive effect on officer performance. Furthermore, work culture indirectly does not affect employee performance, incentives indirectly do not affect employee performance.