THE EFFECT OF ETHICAL CLIMATE, ORGANIZATIONAL CULTURE, ON ORGANIZATIONAL PERFORMANCE IN TAX SERVICE OFFICES MEDIATED BY STRATEGIC SERVICE MANAGEMENT

Abstract

The purpose of this study is to change the duties and functions of the Tax Service Office as part of the strategic plan of the Director General of Taxes 2020-2024 to increase the effectiveness of tax compliance supervision. Changes in the duties and functions of the Tax Service Office are aimed at expanding the tax base which is the main mission of the Director General of Taxes in order to increase tax revenues. in an effort to increase voluntary compliance, regarding the 3C (Click, Call and Counter). that the increase in service automation will reduce the administration cost of taxpayers.The method of analysis is done through explanatory research, with the application of PLS/SEM. Concepts and problems under study look at causality, then explain the variables causing the problem under study. The research sample was 121 at the Center for the Ministry of State Finance as Supervisors, as well as Officials and Heads of the Jakarta Capital Special Regional Tax Service Office.The results of this study Ethical Climate has a positive effect on Strategic Service Management and has a positive effect on Organizational Performance. Organizational Culture has a positive effect on Organizational Performance. illustrates that Ethical Climate, Organizational Culture in the Strategic Service Management of the Special Capital Region of Jakarta Tax Service Office. Theoretical implications of the existence of Strategic Service Management through increasing its dimensions will be able to improve the Organizational Performance of the Jakarta Capital Special Region Tax Service Office so as to increase the trust and loyalty of related parties. Ethical Climate, Organizational Culture The results of this study strengthen the positive and significant influence of Ethical Climate, Organizational on Strategic Service Management. Improvement and development of the quality of human resources must first, pay attention to service and strategy. The development will give a good indication of the Organizational Performance of the Jakarta Capital Special Regional Tax Service Office.