CD Skripsi
Pengaruh Goal Setting Dan Batasan Waktu Terhadap Kinerja Pemeriksa Pajak Dengan Motivasi Sebagai Variabel Pemediasi (Studi Empris Kantor Pelayanan Pajak Di Lingkungan Kantor Wilayah Direkorat Jenderal Pajak Riau)
This study aims to examine the effect of goal setting and time limits on the
performance of tax auditors. In addition, this study also aims to determine the
role of motivation in mediating the effect of goal setting and time limits on the
performance of tax auditors. The method used in this research is SEM-PLS with
path analysis technique. Data collection was carried out by field studies through
questionnaires distributed to respondents, namely tax auditors at the Tax Office in
the Regional Office of the Directorate General of Taxes Riau, totaling 95 people.
The sample used in this study used a saturated sampling method, and after being
selected there were 85 respondents who could be researched and analyzed. The
statistical test tool used is Partial Least Square (PLS) through WarpPLS Version
6.0 and Microsoft Excel 2016 software. The results showed that the goal setting
and time limits had an effect on the performance of the tax auditors. Motivation is
able to mediate the effect of goal setting influence on the performance of tax
auditors and time limits on the performance of tax auditors.
Keywords : goal setting, time limits, motivation, tax auditors performance
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