THE EFFECT OF ETHICAL CLIMATE, ORGANIZATIONAL CULTURE, ON ORGANIZATIONAL PERFORMANCE IN TAX SERVICE OFFICES MEDIATED BY STRATEGIC SERVICE MANAGEMENT

Authors

  • Dikdin Nur Zatna Faculty of Economics, University Trisakti Jakarta, Indonesia
  • Syamsir Abduh Faculty of Economics, University Trisakti Jakarta, Indonesia
  • Sarfilianty Anggiani Faculty of Economics, University Trisakti Jakarta, Indonesia

DOI:

https://doi.org/10.29121/granthaalayah.v10.i7.2022.4690

Keywords:

Ethical Climate, Organizational Culture, Strategic Service Management, Organizational Performance

Abstract [English]

The purpose of this study is to change the duties and functions of the Tax Service Office as part of the strategic plan of the Director General of Taxes 2020-2024 to increase the effectiveness of tax compliance supervision. Changes in the duties and functions of the Tax Service Office are aimed at expanding the tax base which is the main mission of the Director General of Taxes in order to increase tax revenues. in an effort to increase voluntary compliance, regarding the 3C (Click, Call and Counter). that the increase in service automation will reduce the administration cost of taxpayers.
The method of analysis is done through explanatory research, with the application of PLS/SEM. Concepts and problems under study look at causality, then explain the variables causing the problem under study. The research sample was 121 at the Center for the Ministry of State Finance as Supervisors, as well as Officials and Heads of the Jakarta Capital Special Regional Tax Service Office.
The results of this study Ethical Climate has a positive effect on Strategic Service Management and has a positive effect on Organizational Performance. Organizational Culture has a positive effect on Organizational Performance. illustrates that Ethical Climate, Organizational Culture in the Strategic Service Management of the Special Capital Region of Jakarta Tax Service Office. Theoretical implications of the existence of Strategic Service Management through increasing its dimensions will be able to improve the Organizational Performance of the Jakarta Capital Special Region Tax Service Office so as to increase the trust and loyalty of related parties. Ethical Climate, Organizational Culture The results of this study strengthen the positive and significant influence of Ethical Climate, Organizational on Strategic Service Management. Improvement and development of the quality of human resources must first, pay attention to service and strategy. The development will give a good indication of the Organizational Performance of the Jakarta Capital Special Regional Tax Service Office.

Downloads

Download data is not yet available.

References

Al-Halbusi, H. Williams, K. A. Ramayah, T. Aldieri, L. & Vinci, C. P. (2020). Linking ethical leadership and ethical climate to employees' ethical behavior: the moderating role of person-organization fit. Personnel Review, 50(1), 159-185. https://doi.org/10.1108/PR-09-2019-0522

Chen, M. Y. C. Lam, L. W. & Zhu, J. N. Y. (2020). Should companies invest in human resource development practices? The role of intellectual capital and organizational performance improvements. https://doi.org/10.1108/PR-04-2019-0179

Cooper, D. R. & Schindler, P. S. (2014). Business research methods (12th ed.). McGraw-Hill. https://www.amazon.in/Business-Research-Methods-Donald-Cooper/dp/0073521507

Hair, J. F. Celsi, M. Money, A. H. Samouel, P. & Page, M. J. (2015). Essentials of business research methods (3rd ed.). Routledge. https://doi.org/10.4324/9781315704562

Ibrahim, T. M. & Muritala, T. A. (2015). Does Government Policies Improve Business Performance ? Evidence from Nigeria. Journal of Studies in Social Sciences, 11(2), 143-159. https://www.infinitypress.info/index.php/jsss/article/view/1107

Jensen, P. A. (2017). Strategic sourcing and procurement of facilities management services. Journal of Global Operations and Strategic Sourcing, 10(2), 138-158. https://doi.org/10.1108/JGOSS-10-2016-0029

John, M., Ii, A. P. Robinson, R. B. Ii, P. John, A. Ii, A. P. Richard, B. Ii, A. P. & Richard, B. (2018). Strategic management = manajemen strategis : formulasi , Strategic management = manajemen strategis : formulasi , Strategic management = manajemen strategis : formulasi , implementasi , dan pengendalian buku 1 / John A . Pearce II , Richard B . (II second). 658.4012 PEA s Pearce II.John A. Jakarta Salemba Empat.

Jumadiah, L. M. R. Sastro, M. & Herinawati. (2019). Model Corporate Social Responsibility Based on Local Wisdom in West Aceh Regency. https://doi.org/10.1108/978-1-78756-793-1-00079

Kia, N. Halvorsen, B. & Bartram, T. (2019). Ethical leadership and employee in-role performance: The mediating roles of organisational identification, customer orientation, service climate, and ethical climate. Personnel Review, 48(7), 1716-1733. https://doi.org/10.1108/PR-12-2018-0514

Kumar, N. & Sharma, D. D. (2018a). How strategic knowledge management drives intellectual capital to superior innovation and market performance. International Marketing Review, 35(5), 806-832. https://doi.org/10.1108/IMR-09-2014-0299

Kumar, N. & Sharma, D. D. (2018b). The role of organisational culture in the internationalisation of new ventures. International Marketing Review, 35(5), 806-832. https://doi.org/10.1108/IMR-09-2014-0299

Lewis, D. (2018). Culture and Organization. In Non-Governmental Organizations, Management and Development. https://doi.org/10.4324/9780203591185-8

Liu, A. A. (2020). Trainee auditors' perception of ethical climate and workplace bullying in Chinese audit firms. Asian Journal of Accounting Research, 5(1), 63-79. https://doi.org/10.1108/AJAR-07-2019-0060

Luthan, E. Satria, I. & Ilmainir. (2016). The Effect of Good Corporate Governance Mechanism to Earnings Management before and after IFRS Convergence. Procedia - Social and Behavioral Sciences. https://doi.org/10.1016/j.sbspro.2016.05.021

Manurung, H. (2018). The Impact of Global Culture toward Local Wisdom: A Study on Multiculturalism & Mass Media. 1-16. https://www.researchgate.net/publication/317011549_The_Impact_of_Global_Culture_toward_Local_Wisdom_A_Study_on_Multiculturalism_Mass_Media

Mulki, J. & Lassk, F. G. (2019). Joint impact of ethical climate and external work locus of control on job meaningfulness. Journal of Business Research, 46-56. https://doi.org/10.1016/j.jbusres.2019.02.007

Munir, Y. Ghafoor, M. M. & Rasli, A. M. D. (2018). Perception of ethical climate and turnover intention among nursing staff: does organizational cynicism mediate? International Journal of Human Rights in Healthcare, 11(5), 319-332. https://doi.org/10.1108/IJHRH-07-2017-0028

Pistoni, A. & Songini, L. (2017). Servitization strategy: Key features and implementation issues. Studies in Managerial and Financial Accounting, 32, 37-110. https://doi.org/10.1108/S1479-351220170000032002

Hoffman, V. (2015). Strategic Management. 0-55.

Rahi, S. (2017). Research design and methods: A systematic review of research paradigms, sampling issues and instruments development. International Journal of Economics & Management Sciences, 6(2), 1-5. https://doi.org/10.4172/2162-6359.1000403

Ratten, V. & Ferreira, J. (2016). Global talent management and corporate entrepreneurship strategy. International Business and Management, 32, 151-165. https://doi.org/10.1108/S1876-066X20160000032006

Sanchez, R. Galbreath, J. & Nicholson, G. (2017). Building sustainability competence from the top down: A model for researching and improving boards of directors' influence on firms' sustainability performance. In gavin nicholson ron sanchhez, jeremy galbreath (Ed.), Research in Competence-Based Management, 69-107. https://doi.org/10.1108/S1744-211720170000008004

Sekaran, U. & Bougie, R. (2016). Research Methods For Business: A Skill Building Approach, 7th Edition eBook: Uma Sekaran, Roger Bougie: Kindle Store (7th ed.). John Wiley & Sons. https://www.amazon.in/Research-Methods-Business-Building-Approach/dp/8126571373

Tarifa-Fernández, J. de-Burgos-Jimenez, J. & Cespedes-Lorente, J. (2019). Absorptive capacity as a confounder of the process of supply chain integration. Business Process Management Journal, 25(7), 1587-1611. https://doi.org/10.1108/BPMJ-12-2017-0340

Teng, C. C. Lu, A. C. C. Huang, Z. Y. & Fang, C. H. (2020). Ethical work climate, organizational identification, leader-member-exchange (LMX) and organizational citizenship behavior (OCB): A study of three star hotels in Taiwan. International Journal of Contemporary Hospitality Management, 32(1), 212-229. https://doi.org/10.1108/IJCHM-07-2018-0563

Wang, P. Marley, K. Vogt, J. J. & Mileski, J. (2019). Contextual effects on the LSS implementation in networked service environments: A critical realism case study for the Port of Houston. International Journal of Quality and Reliability Management, 37(5), 755-780. https://doi.org/10.1108/IJQRM-02-2019-0052

Wang, T. C. Tang, T. W. & Cheng, J. S. (2018). Art-oriented model of hotel service innovation. International Journal of Contemporary Hospitality Management, 30(1), 160-177. https://doi.org/10.1108/IJCHM-02-2016-0059

Downloads

Published

2022-07-31

How to Cite

Nur Zatna, D., Abduh, S., & Anggiani, S. (2022). THE EFFECT OF ETHICAL CLIMATE, ORGANIZATIONAL CULTURE, ON ORGANIZATIONAL PERFORMANCE IN TAX SERVICE OFFICES MEDIATED BY STRATEGIC SERVICE MANAGEMENT. International Journal of Research -GRANTHAALAYAH, 10(7), 9–20. https://doi.org/10.29121/granthaalayah.v10.i7.2022.4690