Research Paper
Year: 2022 | Month: April | Volume: 9 | Issue: 4 | Pages: 470-478
DOI: https://doi.org/10.52403/ijrr.20220459
Analysis of the Effect of Internal and External Factors on the Tax Collectors Performance at UPT. SAMSAT Medan Selatan
Rinaldy Fahri Hasibuan1, Iskandar Muda2, Yeni Absah2
1,2Master of Management Study Program on Postgraduate School of University of Sumatera Utara.
Corresponding Author: Rinaldy Fahri Hasibuan
ABSTRACT
This study aims to determine and analyze the influence of the work environment, supervision, training and psychology of taxpayers on the performance of local tax collectors at UPT SAMSATMedan Selatan.This type of research is sequential explanatory design research conducted using a mixed-method research method. The sample in this study were all local tax collectors who work at UPT SAMSAT Medan Selatan, totalling 70 people. The type of data used in this study is primary data. The sampling technique used was the total sampling technique. And the data analysis technique uses the PLS (Partial Least Square) technique, a structural equation analysis (SEM) using the SmartPLS software.The results in this study indicate that the work environment, supervision and psychology of taxpayers have a positive and significant effect on the performance of local tax collectors at UPT SAMSAT Medan Selatan. Meanwhile, on the other hand, training is proven to have no significant effect on the performance of local tax collectors at UPT SAMSAT Medan Selatan.
Keywords: Work environment, supervision, training, taxpayer psychological and the performance of local tax collectors.