PENGARUH KOMPENSASI FINANSIAL DAN MENTAL KERJA TERHADAP KINERJA PEMERIKSA PAJAK DENGAN PENGALAMAN KERJA SEBAGAI VARIABEL MODERASI

Abstract

The aim of this analysis is to look into the impact of financial compensation and job mindset on tax auditor results. Furthermore, the aim of this research is to evaluate the impact of work experience in moderating the impact of financial compensation and job attitude on tax auditor results. SEM-PLS with route mapping methods was the approach used in this study. Field studies of questionnaires provided to respondents, including tax auditors at the Tax Office in the Regional Office of the Riau Tax Directorate General, totaling 95 individuals, were used to collect data. The saturated sampling approach was used in this analysis, and there were 85 respondents who could be investigated and evaluated after they were chosen. The Partial Least Square (PLS) statistical test was used for WarpPLS program version 6.0 and Microsoft Excel 2016. The findings revealed that financial incentives and job mentality had an effect on tax auditor success. Job experience will mitigate the impact of financial incentives on tax auditor performance as well as the impact of work attitude on tax auditor performance.