PENGARUH SISTEM MANAJEMEN INFORMASI OBJEK PAJAK (SISMIOP) PAJAK BUMI DAN BANGUNAN (PBB-P2) TERHADAP KINERJA PEGAWAI PAJAK (Studi Pada Dinas Pendapatan, Pengelolaan Keuangan dan Aset Kota Probolinggo)
| Main Author: | Hadi, Nofi Sofyan; Program Studi S1 Perpajakan Fakultas Ilmu Administrasi Universitas Brawijaya |
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| Format: | eJournal |
| Bahasa: | eng |
| Terbitan: |
Program Studi S-1 Perpajakan, Fakultas Ilmu Administrasi, Universitas Brawijaya
, 2015
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| Online Access: |
http://perpajakan.studentjournal.ub.ac.id/index.php/perpajakan/article/view/188 |
Daftar Isi:
- This study uses a model that refers to the Update D&M IS Success Model of DeLone and McLean. Variables that are raised in this study include quality systems, quality information, quality of service and performance of tax officials. This type of research uses explanatory research with a quantitative approach. Locations research in the Department of Revenue, Finance and Asset Management Probolinggo City. The study sample is 40 respondents with data collection instruments using questionnaires. Data analysis using are descriptive statistical analysis techniques, and multiple linear regression. The first hypothesis in this research that the quality system, the quality of information, and quality of service jointly influence on the performance of tax officials. The second hypothesis is that the quality of system, the quality of information and service quality individually affect the performance of tax officials. The results showed that all the proposed hypothesis is accepted. Keywords : The Update D&M IS Success Model, quality of system, quality of information quality of service and performance of tax officials ABSTRAK Penelitian ini menggunakan model yang mengacu pada The Update D&M IS Success Model dari DeLone dan McLean. Variabel dalam penelitian ini meliputi kualitas sistem, kualitas informasi, kualitas pelayanan dan kinerja pegawai pajak. Jenis penelitian menggunakan explanatory research dengan pendekatan kuantitatif. Lokasi penelitian di Dinas Pendapatan Pengelolaan Keuangan dan Aset Kota Probolinggo. Sampel penelitian ini 40 responden dengan instrumen pengambilan data menggunakan kuisioner. Analisis data menggunakan teknik analisis statistik deskriptif, dan regresi linear berganda. Hipotesis pertama dalam penelitian ini yaitu kualitas sistem, kualitas informasi, dan kualitas pelayanan berpengaruh secara simultan terhadap kinerja pegawai pajak. Hipotesis yang kedua yaitu kualitas sistem, kualitas informasi dan kualitas pelayanan berpengaruh secara parsial terhadap kinerja pegawai pajak. Hasil penelitian menunjukkan bahwa seluruh hipotesis yang diusulkan diterima. Kata Kunci : The Update D&M IS Success Model, kualitas sistem, kualitas informasi, kualitas pelayanan dan kinerja pegawai pajak