CD Tesis

Pengaruh Tingkat Pendidikan, Pelatihan, Pengalaman Kerja Terhadap Kinerja Pemeriksa Pajak Pada Kanwil DJP Riau Dengan Kompensasi Finansial Sebagai Variabel Pemoderasi

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The Objectives of this research are to investigate The Effect of Education Levels, Training, Work Experience on the Tax Examiners Performance at the Regional Office of Directorate General of Taxes Riau. This study also investigate the moderating role of Financial Compensation. The data were obtained from a questionnaire and the samples 157 respondens who are tax examiners in Regional Office of Directorate General of Taxes Riau. Data processed using multiple linear regression analysis and moderate regression analysis of IBM SPSS Version 21. The results showed that the level of education, training, work experience affect the performance of tax examiners at the Regional Office of Directorate General of Taxes Riau with Pvalue < alpha 0.05 value of 0.000, 0.002, 0.000. Financial compensation moderates the effect of education and work experience on the performance of tax examiners with Pvalue < alpha 0.05 values of 0.030 and 0.026. However, financial compensation does not moderates the effect of training on the performance of tax examiners with Pvalue > 0.05, values of 0.243.

Keywords : Level of Education, Training, Work Experience, Financial Compensation, Performance of Tax Examiners

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

10 07. 219 (0002)

Penerbit

Pekanbaru : Universitas Riau – Pascasarjana – Tesis Akuntansi., 2019

Deskripsi Fisik

xii, 102 hlm.; ill.; 29 cm

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

10 07. 219 (0002)

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

PASCASARJANA (MAGISTER) AKUNTANSI

Info Detail Spesifik

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Pernyataan Tanggungjawab

FATAH

Versi lain/terkait

Lampiran Berkas

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