Determination of Tax Officer's Motivation and Competence on Taxpayer Compliance and Revenue Performance

Determination of Tax Officer's Motivation and Competence on Taxpayer Compliance and Revenue Performance

Motivation, Competence, Taxpayer Compliance, Revenue Performance

This article reviews the effect of employee motivation and competence on taxpayer compliance and revenue performance. This study aimsto build a hypothesis of the influence ofvariables used during the study. The research was conducted throughthe distribution of questionnaires/surveys and library research with the following results: 1) Motivation affects taxpayer compliance,2) Motivation has an effect on Revenue Performance,3) Competence has an effect on Taxpayer Compliance 4) Competence has an effect on Revenue Performance 5) Taxpayer Compliance affectsRevenue Performance

Mochamad Saprudin1, Hapzi Ali2

https://dinastipub.org/DIJEFA/article/view/1186/855

Open University

15 May 2022

Mochamad Saprudin

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English

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