THE IMPACT OF THE INTRODUCTION OF INTERNAL CONTROL SYSTEMS, GREEN GOVERNANCE, AND ORGANIZATIONAL CULTURE ON ORGANIZATIONAL PERFORMANCE, MITIGATED BY TAX ADMINISTRATION SYSTEM REFORMS
The purpose of this study is to ascertain how internal control systems, green governance, organizational culture, and changes to the tax administration system relate to performance. The Directorate General of Taxes uses KMK No. for internal control. 322 in 2021. To the internal control system variables of goal setting and governance, researchers have added a new dimension. Design, methodology, and approach - To accomplish the goal of the article, the population of this study includes all KPP (Tax Service Office) employees across Indonesia. Research Findings - According to this study's findings, the Tax Service Office's organizational performance is strongly influenced by the internal control system that has been put in place there. The Tax Service Office has improved organizational performance as a result of implementing green governance. Organizational performance is improved by the application of organizational culture. It has been demonstrated that the internal control system's impact on organizational performance can be strengthened by reforming the tax administration system. It has been demonstrated that the tax administration system reform has strengthened the impact of organizational culture implementation on performance. It has not been demonstrated that changing the tax administration system will increase the impact of adopting green governance on organizational performance. The influence of the internal control system on organizational performance can be increased by the new dimensions of goal-setting and governance, and the influence of organizational culture on performance can also be increased by the new dimensions of organizational culture. Theoretical contribution/Originality: Researchers give the variables of the internal control system—level of religiosity—a new indicator. Consequences in real life: Given that it has been shown to be able to improve organizational performance, the internal control system of the Directorate General of Taxes can now include a new indicator of level of religiosity.
Internal Control System, Green Governance, Organizational Culture, Organizational Performance, and Tax Administration System Reform.