Performance measurement based on spiritual culture in excellent service (study at the regional office of the directorate general of taxes in East Java)

Andriani, Sri and Jalaludin, Ahmad and Sismanto, Sismanto (2021) Performance measurement based on spiritual culture in excellent service (study at the regional office of the directorate general of taxes in East Java). Journal of the Australasian Tax Teachers Association, 16 (1). pp. 129-169. ISSN 1832-911X

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Abstract

This paper explores the influence of performance based on the spiritual culture in the context of excellent service to realize that community satisfaction. Spiritual culture develops a general conceptual model of the relationship between life integration, worship integration, relationship integration, and excellent service—primary data and secondary data through the distribution of questionnaires, document collection, and interviews. Data descriptive, by taking documents, questionnaires on employee descriptions. Quantitative data were analyzed using partial least square (PLS) against 300 employees as a sample at 10 Tax Service Offices under the Regional Office of the Directorate General of East Java. Our findings contribute to understanding how the integration of relationships will affect the integration of worship when there is a life integration variable. Organizational culture will continuously affect one's worship to provide excellent service that impacts community satisfaction.

Item Type: Journal Article
Keywords: spiritual culture; principles of taxation; performance;
Subjects: 14 ECONOMICS > 1402 Applied Economics > 140215 Public Economics- Taxation and Revenue
14 ECONOMICS > 1499 Other Economics > 149901 Comparative Economic Systems
15 COMMERCE, MANAGEMENT, TOURISM AND SERVICES > 1501 Accounting, Auditing and Accountability > 150105 Management Accounting
15 COMMERCE, MANAGEMENT, TOURISM AND SERVICES > 1501 Accounting, Auditing and Accountability > 150107 Taxation Accounting
15 COMMERCE, MANAGEMENT, TOURISM AND SERVICES > 1501 Accounting, Auditing and Accountability > 150110 Governmental Accounting
15 COMMERCE, MANAGEMENT, TOURISM AND SERVICES > 1501 Accounting, Auditing and Accountability > 150115 Sharia Accounting
15 COMMERCE, MANAGEMENT, TOURISM AND SERVICES > 1501 Accounting, Auditing and Accountability > 150116 Educational Accounting
16 STUDIES IN HUMAN SOCIETY > 1606 Political Science > 160609 Political Theory and Political Philosophy
22 PHILOSOPHY AND RELIGIOUS STUDIES > 2204 Religion and Religious Studies > 220403 Islamic Studies > 22040301 Al-Quran, Tafsir and related science
22 PHILOSOPHY AND RELIGIOUS STUDIES > 2204 Religion and Religious Studies > 220403 Islamic Studies > 22040305 Akhlaq, Tasawuf, and related science
22 PHILOSOPHY AND RELIGIOUS STUDIES > 2204 Religion and Religious Studies > 220405 Religion and Society
22 PHILOSOPHY AND RELIGIOUS STUDIES > 2204 Religion and Religious Studies > 220499 Religion and Religious Studies not elsewhere classified
15 COMMERCE, MANAGEMENT, TOURISM AND SERVICES > 1501 Accounting, Auditing and Accountability
Divisions: Faculty of Economics > Department of Accounting
Depositing User: sri andriani
Date Deposited: 28 Mar 2022 15:16

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