title: 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
creator: ERNA RUSVALITA, 1521631031
subject: HF5601 Accounting
description:   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.  
date: 2017-08-15
type: Tesis
type: NonPeerReviewed
format: text
identifier: http://digilib.unila.ac.id/28055/1/1.%20ABSTRAK.pdf
format: text
identifier: http://digilib.unila.ac.id/28055/2/2.%20TESIS%20FULL.pdf
format: text
identifier: http://digilib.unila.ac.id/28055/3/3.%20TESIS%20FULL%20TANPA%20BAB%20PEMBAHASAN.pdf
identifier:   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.   
relation: http://digilib.unila.ac.id/28055/