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Locus of Control as a Moderator of the Effects of Organizational Commitment and Pay-for-Performance on Performance of Tax Officers

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  • Agus Bandang
  • Asri Usman
  • Made Gde Satria Bela

Abstract

This study aims to determine the effect of organizational commitment and pay-for-performance on performance of tax officers with locus of control as moderating variable. This research is a quantitative descriptive study. Data on this research was obtained through questionaires. Population of this study consists of 104 tax officer of South Makassar Small Taxpayers Office of which is randomly chosen 83 tax officers as a sample to answer research questionnaires. Analysis of this study is using regression analysis with residual analysis method to test the effect of moderating variable. The results of this research indicate that (1) organizational commitment has a positive effect on performance of tax officers, (2) locus of control is able to moderate the effect of organizational commitment on performance of tax officers, (3) pay-for-performance has a positive effect on performance of tax officers, and (4)) locus of control is able to moderate the effect of pay-for-performance on performance of tax officers.

Suggested Citation

  • Agus Bandang & Asri Usman & Made Gde Satria Bela, 2017. "Locus of Control as a Moderator of the Effects of Organizational Commitment and Pay-for-Performance on Performance of Tax Officers," Information Management and Business Review, AMH International, vol. 9(2), pages 42-55.
    • Handle: RePEc:rnd:arimbr:v:9:y:2017:i:2:p:42-55
    DOI: 10.22610/imbr.v9i2.1722
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    References listed on IDEAS

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    1. Ahsan Qamar & Ahmad Jusoh & Halimah Idris, 2013. "The Relationship between Organizational Conduct and National Culture," Journal of Economics and Behavioral Studies, AMH International, vol. 5(2), pages 82-88.
    2. Syed Muhammad Javed & Saqib Muneer & Melati Ahmad Anuar, 2013. "Impact of Training on Expectation of Employee and Employer: A comparative study," Information Management and Business Review, AMH International, vol. 5(12), pages 601-607.
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