KEEFEKTIFAN KODE ETIK MEMBENTUK PERILAKU ETIS STUDI PADA KANTOR PELAYANAN PAJAK PRATAMA
| Main Authors: | , Sigit Kusmaryanto, , Dr. Gugup Kismono, MBA. |
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| Format: | Thesis NonPeerReviewed |
| Terbitan: |
[Yogyakarta] : Universitas Gadjah Mada
, 2013
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| Subjects: | |
| Online Access: |
https://repository.ugm.ac.id/125664/ http://etd.ugm.ac.id/index.php?mod=penelitian_detail&sub=PenelitianDetail&act=view&typ=html&buku_id=65834 |
Daftar Isi:
- Directorate General of Taxes (DGT) reformed the Human Resources management by employing code of ethics since 2002. The DGT policy is a continuation of bureaucratic reform program, in addition to changes in organizational structure, business processes, and information technology. Although the code of ethics has been applied, misconduct or breach of discipline still pretty much found. This study aims to identify the effectiveness of the code of ethics established ethical behavior based on four ethics program developed by Singh (2011), which are code purpose, code implementation, internal code communication or enforcement, and external code communication. This study uses a quantitative approach to survey research methods, namely: a study using questionnaires as the data collection instruments in a sample of a given population. Population of this study is the tax officials in Small Tax Office (STO) Wonosari and STO Surakarta. Sampling as many as 137 respondents conducted by purposive sampling technique. Processing data used the program Statistical Package of Social Science (SPSS) 17. The results showed that the three independent variables which are code purpose, code implementation, and internal code communication or enforcement have significant and positive effect on the effectiveness of the code of ethics established ethical behavior with sig 0.000. The most dominant variable that affecting the effectiveness of the code of ethics established ethical behavior is code purpose. Variable external code communication have positive influence, but that is not significantly on the effectiveness of the code of ethics established ethical behavior with sig 0.949.