The Determinants of Tax Volunteer Performance

Authors

  • Rosalita Rachma Agusti Universitas Brawijaya
  • Hanifa Maulani Ramadhan Universitas Brawijaya

DOI:

https://doi.org/10.22219/mb.v12i02.22762

Keywords:

Task performance, Adaptive performance, Contextual performance, Counterproductive work behavior, tax volunteer

Abstract

Taxes have a vital role in Indonesian revenues. The contribution of tax revenues in the 2019 State Budget structure was 82.5 percent of Indonesia's total revenue. The tax authorities in Indonesia strive to support the achievement of tax revenue targets, among others, through the tax volunteer program. Based on the individual performance theory applied to the tax sector, this study measured adaptive performance, contextual performance, task performance, and counterproductive work behavior. A quantitative method was used in this research. It was conducted on tax volunteers who assisted in tax reporting by individual income taxpayers which were analysed by using PLS. The result was that task performance has become the dominant factor of tax volunteer’s performance. By using tax performance, it can evaluate tax volunteer performance and make designs to upgrade their quality.

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Published

2022-10-23

Issue

Vol. 12 No. 02 (2022): October

Section

Articles

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Creative Commons License
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.