Mediation of employee performance: Quality of government governance, the application of information technology and the optimization of regional tax revenue

Made Ayu Rhetria Sashikirana Paramitha *, I Gusti Ayu Nyoman Budiasih, I Gusti Ngurah Agung Suaryana and I Gde Ary Wirajaya

Department of Accounting, Faculty of Economics and Business, Udayana University, Bali, Indonesia.
 
Research Article
World Journal of Advanced Research and Reviews, 2024, 23(02), 551–562
Article DOI10.30574/wjarr.2024.23.2.2317
 
Publication history: 
Received on 22 June 2024; revised on 03 August 2024; accepted on 06 August 2024
 
Abstract: 
This research aims to determine the influence of the quality of government governance and the application of information technology on optimizing regional tax revenues in Denpasar City. The sample determination method in this research used non-probability sampling, namely purposive sampling. The respondents in this study were 202 employees who were obtained from the criteria determined by the researchers. The data analysis technique used in this research is SmartPLS (Structural Equation Modelling). Based on the results of the analysis, it can be concluded that the quality of governance variables, the application of information technology can increase the optimization of regional tax revenues and the high-performance variables will work well so that public services provided can improve, so this is in line with the optimization of tax revenues in Denpasar City.
 
Keywords: 
Government governance; Application of information technology; Employee performance; Optimization of local tax revenues
 
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