STUDI DESKRIPTIF RESISTENSI INDIVIDU TERHADAP PERUBAHAN PERATURAN DI KANTOR PELAYANAN PAJAK PRATAMA CANDISARI SEMARANG
Abstract: According to the
Financial Minister Decree No. 132/PMK.01/2006 Organization and Work Order of
Vertical Instance of Tax General Directorate, the Semarang Pratama Tax Service
Office had changed. Despite of the universal and inevitable nature of a change,
it rarely took place smoothly, readily and proportionately. A resistance toward
a change was a behavioral or emotional respond to the real work or desired
change. The sample at this research were 50 employees of Semarang Pratama Tax
Service Office of Candisari. The instrument used was psychology scale. For the
validity test, the writer employed the formula of product moment correlation.
Meanwhile, for the reliability test, used the Alpha Cronbach technique. The
data were analyzed, used descriptive statistics. The overall data was processed
using the assistance of program computer of SPSS version 12.0 for Windows. The
resistance rate of the employees of the office experienced was bipolarization.
The research, result shows that the logical resistance rate was of 40%,
sociological of 38%, and psychological of 24% on the highest criteria. It
suggested that in general, the reaction or attitude displayed by the employees tended
to be based on the logical or rational aspect in facing the change. And it was
caused by the lack of information and knowledge about the change. Based on the
research result, it was proposed for the Semarang Pratama Tax Service Office of
Candisari to socialize further more to its employees the whole information
about Pratama Tax Service Office, since the unwilling-ness to support the
regulation change of Pratama Tax Service Ojfice was due to the lack of understanding
of it wholly in most of them.
Penulis: Yulia Ratnawati
Kode Jurnal: jppsikologikepribadiandd090059
