PENGARUH PENERAPAN PRINSIP GOOD GOVERNANCE TERHADAP KINERJA KANTOR PELAYANAN PAJAK PRATAMA (KPP) DAN KANTOR WILAYAH DJP BENGKULU DAN LAMPUNG DENGAN IMPLEMENTASI WHISTLEBLOWING SYSTEM SEBAGAI VARIABEL

ERNA RUSVALITA, 1521631031 (2017) PENGARUH PENERAPAN PRINSIP GOOD GOVERNANCE TERHADAP KINERJA KANTOR PELAYANAN PAJAK PRATAMA (KPP) DAN KANTOR WILAYAH DJP BENGKULU DAN LAMPUNG DENGAN IMPLEMENTASI WHISTLEBLOWING SYSTEM SEBAGAI VARIABEL. Masters thesis, UNIVERSITAS LAMPUNG.

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Abstrak (Berisi Bastraknya saja, Judul dan Nama Tidak Boleh di Masukan)

ABSTRACT THE IMPLEMENTATION OF GO OD GOVERNANCE PRINCIPLE TO THE PERFORMANCE OF KANTOR PELAYANAN PAJAK PRATAMA (KPP) AND KANTOR WILAYAH DJP BENGKULU AND LAMPUNG WITH IMPLEMENTATION OF WHISTLEBLOWING SYSTEM AS A MODERATING VARIABLE By Erna Rusvalita This study aims to provide empirical evi dence on the effect of applying the principles of good governance to the performance of Kanwil DJP Bengkulu and Lampung and to know the effect of whistleblowing system implementation on the relationship between the principles of good governance and the per formance of Kanwil DJP Bengkulu and Lampung. DJP should make improvements to better organizational management through the implementation of good governance, then applied a system to overcome the leak of tax revenue is whistleblowing system. Whistleblowing system is designed for corrective culture and care for the outside community and DJP officers to jointly oversee the process of bureaucratic reform. Data analysis method is done by Structural Equation Modeling (SEM). From the research result, it is found t hat the application of good governance principle has significant effect to the performance of Kanwil DJP Bengkulu and Lampung and whistleblowing system can not be a moderating variable or does not strengthen the relation between good governance to organiza tional performance . The result of research also proves that whistleblowing system has significant effect to organizational performance so it is suggested whistleblowing system to become independent variable (predictor). By always increasing the target of tax revenue every year it is expected DJP always realize good governance in running the organization in achieving the goals of the vision and mission, as well as the app lication of whistleblowing system which is evidence that DJP never broken spirit in maintaining the determination to carry out law enforcement according to authority . Keyword s : good governance, whistleblowing system, organizational performance ABSTRAK PENGARUH PENERAPAN PRINSIP GOOD GOVERNANCE TERHADAP KINERJA KANTOR PELAYANAN PAJAK PRATAMA (KPP) DAN KANTOR WILAYAH DJP BENGKULU DAN LAMPUNG DENGAN IMPLEMENTASI WHISTLEBLOWING SYSTEM SEBAGAI VARIABEL MODERATING OLEH ERNA RUSVALITA Penelitian ini bertujuan untuk memberikan bukti empiris mengenai pengaruh penerapan prinsip good governance terhadap kinerja organisasi Kanwil DJP Bengkulu dan Lampung serta mengetahui pengaruh implementasi whistleblowing system terhadap hubungan antara prinsip good gov ernance dan kinerja kantor pajak di lingkungan Kanwil DJP Bengkulu dan Lampung. DJP harus melakukan pembenahan pengelolaan organisasi yang lebih baik melalui penerapan good governance , maka diterapkan suatu sistem untuk menanggulangi kebocoran penerimaan p ajak yaitu whistleblowing system . Whistleblowing system ini dibuat untuk budaya korektif dan peduli pada masyarakat luar dan pegawai DJP agar bersama - sama mengawal proses reformasi birokrasi. Metode analisis data dilakukan dengan Structural Equation Modeli ng (SEM). Dari hasil penelitian diperoleh bahwa penerapan prinsip good governance berpengaruh signifikan terhadap kinerja kantor pajak di lingkungan Kanwil DJP Bengkulu dan Lampung dan whistleblowing system tidak dapat menjadi variabel moderasi atau tidak memperkuat hubungan antara good governance terhadap kinerja organisasi. Hasil penelitian juga membuktikan bahwa whistleblowing system berpengaruh signifikan terhadap kinerja organisasi maka di sarankan whistleblowing system untuk menjadi variabel independe n ( predictor ). Dengan selalu meningkatnya target penerimaan pajak setiap tahun maka diharapkan DJP senantiasa mewujudkan good governance dalam menjalankan organisasinya dalam mencapai sasaran dari visi dan misinya , begitu pula dengan penerapan whistleblowi ng system yang menjadi bukti bahwa DJP tidak pernah patah semangat dalam mempertahankan tekad untuk melaksanakan penegakan hukum sesuai kewenangannya. Kata kunci: good governance, whistleblowing system, kinerja organisasi.

Jenis Karya Akhir: Tesis (Masters)
Subyek: > HF Commerce > HF5601 Accounting
Program Studi: Fakultas Ekonomi dan Bisnis > Magister Ilmu Akuntansi S2
Pengguna Deposit: 8379912 . Digilib
Date Deposited: 22 Aug 2017 08:56
Terakhir diubah: 22 Aug 2017 08:56
URI: http://digilib.unila.ac.id/id/eprint/28055

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