Surya, Bisma Akbar Anggara (2024) PENGARUH KEPEMIMPINAN DAN MOTIVASI TERHADAP KINERJA PEGAWAI BADAN PENDAPATAN DAERAH KABUPATEN MOJOKERTO DENGAN BUDAYA ORGANISASI SEBAGAI VARIABEL MODERASI. Skripsi thesis, Politeknik Keuangan Negara STAN.
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Abstract
Pendapatan Asli Daerah (PAD) merupakan salah satu perwujudan otonomi daerah yang dihimpun dari beberapa sumber. Salah satu dari sumber tersebut adalah Pajak Daerah. Salah satu daerah yang secara konsisten dapat mencapai target Pajak Daerah adalah Kabupaten Mojokerto. Tidak hanya itu, pemerintah Kabupaten Mojokerto melalui Bapenda juga melakukan sejumlah inovasi kemudahan pembayaran pajak, sehingga pada tahun 2022 Kabupaten Mojokerto mendapatkan penghargaan Percepatan dan Perluasan Digitalisasi Daerah (P2DD) No. 2 Jawa-Bali. Namun, meskipun telah melakukan berbagai inovasi, capaian Pajak Daerah Kabupaten Mojokerto masih berada pada urutan ke tujuh pada Kabupaten/Kota di Provinsi Jawa Timur. Tidak hanya itu, terdapat pemberitaan bahwa ada beberapa pegawai Bapenda Kabupaten Mojokerto yang melakukan pencurian uang setoran Wajib Pajak. Permasalahan-permasalahan tersebut bermuara pada Kinerja Pegawai Bapenda Kabupaten Mojokerto yang perlu ditingkatkan. Colquitt et al., (2018) berpendapat bahwa terdapat beberapa faktor yang dapat memengaruhi Kinerja Pegawai sebuah organisasi di antaranya adalah Kepemimpinan, Motivasi dan Budaya Organisasi. Hasil dari Penelitian pada Bapenda Kabupaten Mojokerto melalui kuesioner dan pengolahan data menggunakan SmartPLS menunjukkan hasil bahwa terdapat pengaruh positif Kepemimpinan dan Motivasi terhadap Kinerja Pegawai dan Budaya Organisasi dapat memperkuat pengaruh Motivasi terhadap Kinerja Pegawai. Namun, Budaya Organisasi memperlemah pengaruh Kepemimpinan terhadap Kinerja Pegawai. Regional Original Income (PAD) is one manifestation of regional autonomy which is collected from several sources. One of these sources is Regional Tax. One of the regions that can consistently achieve the Regional Tax target is Mojokerto Regency. Not only that, the Mojokerto Regency government, through Bapenda, has also carried out a number of innovations to facilitate tax payments, so that in 2022 Mojokerto Regency receive the Acceleration and Expansion of Regional Digitalization (P2DD) No. 2 Java-Bali. However, despite having carried out various innovations, Mojokerto Regency's Regional Tax achievements are still in seventh place among the Regencies/Cities in East Java Province. Not only that, there was news that several Mojokerto Regency Bapenda employees had stolen taxpayer deposits. These problems lead to the performance of Mojokerto Regency Bapenda employees which needs to be improved. Colquitt et al., (2018) argue that there are several factors that can influence employee performance in an organization, including leadership, Motivation and Organizational Culture. The results of research at the Mojokerto Regency Bapenda through questionnaires and data processing using SmartPLS show that there is a positive influence of Leadership and Motivation on Employee Performance and Organizational Culture can strengthen the influence of Motivation on Employee Performance. However, Organizational Culture weakens the influence of Leadership on Employee Performance
| Item Type: | Thesis (Skripsi) |
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| Uncontrolled Keywords: | Kepemimpinan, Motivasi, Budaya Organisasi, Kinerja Pegawai. Leadership, Motivation, Organizational Culture, Employee Performance |
| Subjects: | PKN STAN Subject Area > sistem pengendalian manajemen sektor publik |
| Divisions: | 62303 Diploma IV Akuntansi Sektor Publik |
| Depositing User: | Perpustakaan PKN STAN |
| Date Deposited: | 14 Nov 2025 08:05 |
| Last Modified: | 14 Nov 2025 08:05 |
| URI: | http://eprints.pknstan.ac.id/id/eprint/2987 |
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