Title: The effects of workload and compensation on tax account representative performance mediating by public service level (case of the Indonesian tax office)

Authors: Sylvia Martina Hapsari; M. Ali Iqbal; Rhian Indradewa

Addresses: Kusuma Negara Business School, STIE Kusuma Negara, Jl. Raya Bogor KM 24, Jakarta, Indonesia ' Kusuma Negara Business School, STIE Kusuma Negara, Jl. Raya Bogor KM 24, Jakarta, Indonesia ' Esa Unggul University, Jl. Arjuna Utara 9, Kebon Jeruk, Jakarta, Indonesia

Abstract: This research's objective is to examine the workload and compensation for the performance of the tax account representative mediated by the public service level as assessed through a case study of an Indonesian tax office. The data collection method uses primary data from 201 respondents through questionnaires, direct observation of the object under study and a review of the literature. The method of analysis uses quantitative data to test the level of significance of the workload and the compensation for the performance of the tax account representative. The overall results showed that workload and compensation affect the public service level of the employees. Additionally, the public service level of the employees influences the account representative performance of the Indonesian tax office employees.

Keywords: workload; compensation; public service level; tax account representative performance.

DOI: 10.1504/IJBIR.2019.101690

International Journal of Business Innovation and Research, 2019 Vol.20 No.1, pp.47 - 63

Received: 26 May 2017
Accepted: 05 Apr 2018

Published online: 14 Aug 2019 *

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