The Role of Professional Mediation in the Relationship Between Standard Operating Procedures Implementation and Tax Arrears Data Accuracy
Keywords:
Standard Operating Procedures, Work Professionalism, Billboard Tax, Data AccuracyAbstract
This study analyzes the influence of Standard Operating Procedures (SOP) for the elimination of inactive billboard tax arrears on the accuracy of arrears data, with the mediating role of civil servants’ work professionalism. Using a quantitative descriptive-analytical approach, data were collected from 35 civil servants through questionnaires and analyzed with Partial Least Squares–Structural Equation Modeling (PLS-SEM) using SmartPLS 4.0. The results show that SOP does not have a significant direct effect on the accuracy of arrears data. However, SOP significantly and strongly affects the professionalism of civil servants, while professionalism has a significant moderate effect on data accuracy. Furthermore, professionalism mediates the relationship between SOP and arrears data accuracy, indicating that accurate tax arrears data can only be achieved when SOP implementation is supported by professional work practices. The study concludes that strengthening work professionalism is essential to improve the accuracy of billboard tax arrears data. The findings provide practical implications for enhancing SOP design, staff involvement, performance evaluations, and resource allocation to ensure effective implementation and accurate taxation records.
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