标题：INFORMATION TECHNOLOGY MODERATION (E-SPT, E-BILLING, E-FILING) AND PERSONALITY TYPES ON THE EFFECT OF ROLE OVERLOAD IN TAX CONSULTANT BURNOUT IN BALI PROVINCE, INDONESIA
期刊名称：Russian Journal of Agricultural and Socio-Economic Sciences
印刷版ISSN：2226-1184
电子版ISSN：2226-1184
出版年度：2020
卷号：106
期号：10
页码：69-81
DOI：10.18551/rjoas.2020-10.08
语种：English
出版社：Russian Journal of Agricultural and Socio-Economic Sciences
摘要：The purpose of this study was to determine the effect of role overload on burnout. The specific objective of this study was to determine the ability of contingency factors, such as information technology / IT taxation (E-SPT, E-Billing, E-Filing) and Personality Type, to moderate the effect of role overload on burnout. The study population was a registered tax consultant who worked at the Tax Consultant Office / KKP in Bali Province using a purposive sampling method. The data were collected using a questionnaire from previous researchers that was modified and had met the requirements for the validity and reliability of the instrument. Then, the data collected were tabulated and several tests and analyzes were carried out, including 1) classical assumption tests to ensure compliance with the Best Linear Unbiased Estimator (BLUE) requirements, 2) Descriptive Statistical Analysis, 3) model feasibility test (F test), 4) determination coefficient analysis (Adj. R2), and 5) research hypothesis test (t-test) for both partial and moderate effects. This study concluded that role overload has a significant negative effect on burnout. IT taxation (E-SPT, E-Billing, E-Filing) significantly weakens the effect of role overload on burnout. Personality types weaken the effect of role overload on burnout, but not significantly.
