Pustaka Ilmiah Universitas Padjadjaran

Abstrak

Gambaran Organizational Citizenship Behavior Pada Staff Bidang Pajak Penetapan Dan Bidang Pajak Pendaftaran Dinas Pelayanan Pajak Kota Bandung

Individual behavior in the organization is a key of organization’s effectiveness. Behavior that discretionary, not directly or explicitly recognize by the formal reward system, and in the aggregate promotes the efficient and effective functioning of the organization are identified as Organizational Citizenship Behavior (Organ, Podsakoff, & MacKenzie, 2006). This study aims to show Organizational Citizenship Behavior of civil servant in Bandung’s tax service office . Tax service office in Bandung has five divisions that ought to coordinate each other. But, in this study was focus on Division of Tax Stabilization and Division of tax Registration that both of division were organized the tax from taxpayer directly. The study design used in this research is non-experimental descriptive quantitative, using questionnaire as data collection method. The study was conducted on 84 people from Division of Tax Stabilization and Division of tax Registration. The instrumental used was the questionnaire based on Organ, Podsakoff, & MacKenzie (2006). Reliability of the instrumental measurement was 0.956 which means the instrument is reliable. The result of the research showed that the overall of Organizational Citizenship Behavior in staff who work at Division of Tax Stabilization and Division of tax Registration (56%) are high. It shows that the respondents’s behavior in the organization setting are tend to maintain organization effectiveness.