Improving the performance of tax bailiffs through understanding the effects of job characteristics, job demands, and compensation

Abstract

Tax bailiffs are employees at the Directorate General of Taxes in charge of collecting tax revenues through the implementation of collection actions against taxpayers who are in arrears with taxes. The achievement of collecting tax revenues is not optimal because there are still tax bailiffs who have not performed well. This study aims to analyze and find out the effect of job characteristics, job demands, and compensation on the performance of tax bailiffs. The research design uses quantitative methods, data is collected through questionnaires involving 130 tax bailiffs who work in 63 Tax Offices in Indonesia. Data analysis used Structural Equation Model SMART PLS 3.0. Findings. The results of the study support that job characteristics and compensation have a significant positive effect on work engagement. Job characteristics, job demands, and work engagement have a significant positive effect on performance. Meanwhile, job demands do not affect work engagement, while compensation does not affect performance. The implication of this research is the need to strengthen job characteristics, provide appropriate soft skills to support job demands, and improve the compensation system for tax bailiffs so that tax bailiffs' performance is improved to support optimal tax revenue.