Proceedings of the 9th International Conference on Accounting, Management, and Economics 2024 (ICAME 2024)

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Enhancing Tax Inspection Effectiveness: The Role of Motivation, Job Satisfaction, and Organizational Culture

Authors
Andi Risdayani1, *
1Master of Management Student, Faculty of Economics and Business, Hasanuddin University, Makassar, Indonesia
*Corresponding author. Email: andirisdayani.risdayani@pajak.go.id
Corresponding Author
Andi Risdayani
Available Online 30 July 2025.
DOI
10.2991/978-94-6463-758-8_63How to use a DOI?
Keywords
Motivation; Job Satisfaction; Organizational Culture; Supervisory Effectiveness; Tax Supervision
Abstract

This research aims to analyze the influence of motivation, job satisfaction, and organizational culture on the effectiveness of taxpayer supervision at KPP Pratama South Makassar. Effective supervision plays a crucial role in ensuring tax compliance and increasing state revenue. Using a quantitative approach, the study involved employees of KPP Pratama South Makassar, with data collected through questionnaires and analyzed using multiple linear regression. The findings reveal that motivation, job satisfaction, and organizational culture all have a significant positive impact on the effectiveness of supervision. Among the three variables, job satisfaction has the greatest influence, followed by motivation and organizational culture. These results highlight the importance of fostering employee motivation, creating a supportive and satisfying work environment, and strengthening organizational culture to enhance taxpayer supervision. Recommendations from this study include improving employee training, enhancing the work environment, and reinforcing organizational culture to optimize supervisory performance and contribute to better tax compliance. This study provides valuable insights for tax authorities in improving the management and effectiveness of their supervision processes.

Copyright
© 2025 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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Volume Title
Proceedings of the 9th International Conference on Accounting, Management, and Economics 2024 (ICAME 2024)
Series
Advances in Economics, Business and Management Research
Publication Date
30 July 2025
ISBN
978-94-6463-758-8
ISSN
2352-5428
DOI
10.2991/978-94-6463-758-8_63How to use a DOI?
Copyright
© 2025 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

risenwbib
TY  - CONF
AU  - Andi Risdayani
PY  - 2025
DA  - 2025/07/30
TI  - Enhancing Tax Inspection Effectiveness: The Role of Motivation, Job Satisfaction, and Organizational Culture
BT  - Proceedings of the 9th International Conference on Accounting, Management, and Economics 2024 (ICAME 2024)
PB  - Atlantis Press
SP  - 736
EP  - 746
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-758-8_63
DO  - 10.2991/978-94-6463-758-8_63
ID  - Risdayani2025
ER  -