Influence of Training and Experience on the Performance of the implementation of the Taxation Obligations of Expenditure Treasurer with Competence as Mediator


Authors : Osra David, Aries Tanno, Fauzan Misra

Volume/Issue : Volume 4 - 2019, Issue 10 - October

Google Scholar : https://goo.gl/DF9R4u

Scribd : https://bit.ly/2N3m5xn

This study aims to examine the influence of taxation training and taxation experience the treasurer of expenditure on the performance of the implementation of tax obligations with the variable taxation competence as a mediator. The data in this study were collected using the census method, that is, all expenditure treasurers in the city of Padang in 2019. Data analysis was performed using the WarpPLS 6.0 application. The test results showed that the taxation training and taxation experience of the expenditure treasurer directly had a positive and significant effect on the performance of the implementation of its tax obligations, while after being mediated by the competency variable in the taxation field, the influence of training and experience of expenditure treasurer on the performance of the implementation of taxation obligations was no longer significant. That is, in accordance with the concept of mediation by Baron dan Kenny (1986), the taxation competence becomes a perfect mediator of the influence of taxation training and taxation experience of expenditure treasurer on the performance of the implementation of taxation obligations.

Keywords : Training, Experience, Performance of the Implementation of Tax Obligations, Competence, Expenditure Treasurer.

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