The Effect of Emotional and Spiritual Intelligence on the Performance of Tax Consultants with Ego Depletion as a Mediation Variable

Abstract

The performance of a company will be known from the activity of its employees in supporting the success of the company's goals. The level of performance can be influenced by the emotional and spiritual intelligence possessed by the individual. Some professions have work hours that are not stagnant. The existence of busy seasons can make individuals experience ego depletion which can ultimately affect performance. This study was conducted to examine the effect of emotional and spiritual intelligence on ego depletion, examine the effect of emotional and spiritual intelligence on consultant performance, examine the effect of ego depletion on tax consultant performance and examine the effect of emotional and spiritual intelligence on consultant performance through ego depletion. The sample in this study were 104 people. The analysis technique uses SEM structural equation modeling. The results of this study indicate that emotional and spiritual intelligence have an effect on ego depletion. Emotional and spiritual intelligence affect the performance of tax consultants. Ego depletion affects the performance of tax consultants. Emotional and spiritual intelligence affect the performance of tax consultants through ego depletion.