Effect of Organization Culture and Organization Commitment on Employee Performance with Organizational Citizenship Behavior as Mediation (Study at Kanwil Direktorat Jendral Pajak Jawa Tengah I In Environment Gedung Keuangan Negara)

Abstract

Success of the organization to achieve goals and objectives is largely determined by employee
performance. Employee performance is a real behavior that each employee displays as a work performance
generated in accordance with its role in the company. Many factors can affect employee performance, such as
organizational culture, organizational commitment and organizatonal citizenship behavior.
Object of this research is Kantor Wilayah Direktorat Jenderal Pajak (DJP) of Central Java I, Jl. Imam
Bonjol No. 1D, Gedung Keuangan Negara Semarang. Based on the data, the average target of tax revenue
charged by the employees of Kantor Wilayah DJP Central Java I year 2013 – 2015 amounted to 93,33% with a
tendency in three years decreased. The decline in the achievement of these targets is caused by several factors,
one of which many employees come late. Employee delay shows that employee performance tends to be low. The
purpose of this study is to analyze the influence of organizational culture and organizational commitment on
organizatonal citizenship behavior and influence organizatonal citizenship behavior on employee performance.
Population of this research are employees of Kantor Wilayah Direktorat Jenderal Pajak (DJP) of
Central Java I, Jl. Imam Bonjol No. 1D, Gedung Keuangan Negara Semarang totaling 133 employees. The
sample in this research is 57 employees. The data type is primary. Methods of data collection using
questionnaires. Analysis technique used is path analysis with previously tested by instrument test and classical
assumption test.
Result of analysis by using path analysis showed that: 1). Organizational culture effect positive and
significant on organizational citizenship behavior (t-test result = 4,700 with sig. 0,000 < 0,05). 2).
Organizational commitment effect positive and significant on organizational citizenship behavior (t-test result =
3,709 with sig. 0,000 < 0,05). 3). Organizational citizenship behavior effect positive and significant on employee
performance (t-test result = 5,352 with sig. 0,000 < 0,05). 4). Organizational culture proved effect on influence
employee performance with organizational citizenship behavior as mediation. 5). Organizational commitment
proved effect on influence employee performance with organizational citizenship behavior as mediation
Keywords : Organizational Culture, Organizational Commitment, Organizatonal Citizenship
Behavior, Employee Performance