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Enhancing Tax Inspection Effectiveness: The Role of Motivation, Job Satisfaction, and Organizational Culture

In: Proceedings of the 9th International Conference on Accounting, Management, and Economics 2024 (ICAME 2024)

Author

Listed:
  • Andi Risdayani

    (Hasanuddin University, Master of Management Student, Faculty of Economics and Business)

Abstract

This research aims to analyze the influence of motivation, job satisfaction, and organizational culture on the effectiveness of taxpayer supervision at KPP Pratama South Makassar. Effective supervision plays a crucial role in ensuring tax compliance and increasing state revenue. Using a quantitative approach, the study involved employees of KPP Pratama South Makassar, with data collected through questionnaires and analyzed using multiple linear regression. The findings reveal that motivation, job satisfaction, and organizational culture all have a significant positive impact on the effectiveness of supervision. Among the three variables, job satisfaction has the greatest influence, followed by motivation and organizational culture. These results highlight the importance of fostering employee motivation, creating a supportive and satisfying work environment, and strengthening organizational culture to enhance taxpayer supervision. Recommendations from this study include improving employee training, enhancing the work environment, and reinforcing organizational culture to optimize supervisory performance and contribute to better tax compliance. This study provides valuable insights for tax authorities in improving the management and effectiveness of their supervision processes.

Suggested Citation

  • Andi Risdayani, 2025. "Enhancing Tax Inspection Effectiveness: The Role of Motivation, Job Satisfaction, and Organizational Culture," Advances in Economics, Business and Management Research, in: Mursalim Nohong & Fitra Roman Cahaya & Phung Minh Tuan & Arifuddin Mannan & Anas Iswanto Anwar & Ria (ed.), Proceedings of the 9th International Conference on Accounting, Management, and Economics 2024 (ICAME 2024), pages 736-746, Springer.
    • Handle: RePEc:spr:advbcp:978-94-6463-758-8_63
    DOI: 10.2991/978-94-6463-758-8_63
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