The Role of Intrinsic Motivation on The Performance of Representative Accounts in Tax Service Offices in The Central Java I Regional Office

Abstract

Account Representative (AR) is a professional whose job is to provide information and assist taxpayers in fulfilling their tax obligations. An AR's duties include answering questions and answers about taxation, providing outreach regarding the latest tax regulations, and monitoring taxpayer compliance. This type of research is explanatory (explaining causality between variables). Uma Sekaran (2017) explains that explanatory research is research that highlights the influence between determining variables and tests the proposed hypothesis, where the description contains descriptions but focuses on variables. These variables are: Government administrative capacity (X1), Job mutation (X2), on Account Representative Performance (Y) and Intrinsic Motivation (Z), and the research location is at the Tax Office within the scope of the Central Java I Regional Office. The following are the conclusions of the research results: 1. Intrinsic Motivation AR can significantly improve AR Performance. 2. In applying government administrative capacity to administrative processes and their dynamics, ARs are still required to perform well and meet agency-set standards. ARs are also expected to be highly motivated by the changes occurring in the government's administrative system. 3. ARs are still required to perform optimally after receiving a job transfer decision. An appropriate transfer decision can increase an AR's intrinsic motivation. 4. Government administrative capacity and Job Mutation which will effectively improve AR performance supported by high AR Intrinsic Motivation.