PENGARUH KEPUASAN KERJA, KOMITMEN ORGANISASI, KOMPETENSI DAN KECERDASAN EMOSIONAL TERHADAP KINERJA PEMERIKSA PAJAK DENGAN KONFLIK PERAN SEBAGAI VARIABEL MODERASI

Abstract

This study has several objectives, first to analyze the effect of job satisfaction on the
performance of tax auditors, second, analyze the influence of organizational
commitment on the performance of tax auditors, third, analyze the effect of
competency on tax audit performance, fourth, analyze the influence of emotional
intelligence on tax audit , to analyze the effect of job satisfaction, organizational
commitment, competence, emotional intelligence on the performance of tax auditors
after being moderated by role conflict. Role conflicts are expected to have an
influence on the performance of tax auditors. The population of this research is 139
tax examiners in the Riau Regional Directorate General's Regional Office
environment as many as 139 people and the sampling method is saturated samples.
Data processed is primary data obtained by processing questionnaire data. Data
were analyzed with the help of the Smart PLS Version 3.2.8 program. The results of
the study prove that job satisfaction does not affect the performance of the tax
examiner and organizational commitment, competence and emotional intelligence
positively significantly affect the performance of tax examiners. While that role
conflict does not moderate the relationship between job satisfaction, organizational
commitment, competence and emotional intelligence to the performance of tax
auditors.