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CHAPTER 5 CONCLUSIONS AND RECOMMENDATIONS

5.2 SUGGESTIONS AND PROPOSAL OF RESEARCH

5.2.1 Measures to improve Job satisfaction

Satisfaction at work is the evaluation of the employees about their attitudes towards job, the degree of pleasure or happiness for their working days. Job satisfaction also includes the assessment of workers on the physical benefits, the extent to which the needs and desires of the individual are met and felt the assessment of civil servants staff, other.

The results of this study show that job satisfaction of employees at the taxation department is relatively high close to 4, the organization has a lot of policies on labor fairly consistent through which we created job satisfaction of employees.

However, maintaining and further developing job satisfaction and meeting factors

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affecting job satisfaction were presented in Chapter 2 of this topic, the researcher have the following recommendations:

5.2.1.1 Leadership

To officers and employees perceiving the attention of their superiors, superiors must first better understand their employees. This understanding can be done around the time outside working hours as the exchange meeting, sports activities, or it can be done within the hours worked in the spare time. Superior to frank exchange, learn about hobbies, strengths and weaknesses of employees at work and in private life. Only when employees understand the new superior can show their concern for subordinate staff as appropriate. The result is that attention is sure to get the respect of employees receiving attention.

Along with taking care of their employees, superiors must also recognize the contribution of subordinate employees when they complete tasks and accomplish these goals, the plan is delivered. Words of encouragement and praises will never redundant when superiors wanted his subordinates to work better. Superior nor bias in treatment between lower-level employees because of personal reasons or because such employee or his toady.

Obedience of subordinates to superiors, if and only if truly superior leadership skills and knowledge of skilled professionals. Therefore, managers need to constantly improve both the learning capacity and leadership expertise. When we need to show subordinates see their talents.

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5.2.1.2 Income – Rewards

The organization has fair comprehensive development in regulations on the payment of salaries, bonuses and other payments to employees. However, to the distribution of income fairly guaranteed, first of all agencies must consult and compare the income of their employees with workers in other sectors, to appreciate the position and role of each employees within the organization to determine the appropriate income level for each employee. On the other hand, because of fairness here depends heavily on perception of agency staff should need to find ways to help employees realize that they are paying a fair income. To do this, agencies need a job description for each specific location, each employee must log work correctly, it helps every employee saw the position, role and play his contribution and that of other members of the agency. There are so new employees paid fair salaries (at least in the internal organs). Finally, agencies must also avoid public attention in local income, as this also affects the subjective perception of the fairness of workers.

Tax agency has good policies classifying completed tasks in accordant with good salary (level 1 receives 180% salary, level 2 gets 160% salary, level 3 gets 140%

salary, level 4 and level 5 are considered as uncompleted task and got 100%

salary, if not completing assigned tasks in two consecutive years will be fired).

The purpose of this classification is to pay the income for good employees to encourage them to work better. To be a part of this salary increase the employee must achieve a certain performance at work. However, the classification in order to enjoy this salary increase, managers in departments and units must be fair and equitable, not to their own feelings in the classification, must understand their

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employees, who has worked hard and effective, rather than focusing on a number of employees that they deem important.

For the public officers, employees have been satisfying for this increased salary, each division departments has to develop their own evaluation criteria clearly and comprehensive right from the beginning with the specified specific to each area.

It's time to consider based on what has been proposed that performs.

Achievements are often the result of a collectivity but which often have personal excellence, so besides the collectivity rewards Tax Department also must use the reward reserved for special personal excellence. also, besides the material rewards are spiritual rewards such as praise, encouragement also extremely important role.

I fully agree saying: "Life should have both bread and roses." Roses are still mentally bread is the existence of human biology. Being able to feel of happiness, emotional requirements at the level of how psychology depends on each person.

According to the theory presented above, there are many human needs, the demand for "bread" can be considered a low-level needs, when people are satisfied, they should have other needs that the need for "commission" that is higher demand, they want to be recognized, honor, development, assert itself ...

5.2.1.3 Job characteristics

The agency should assign officers, and employees to appropriate tasks in accordance with professional capabilities and their strengths, to guide employees understand the work, to make employees see the importance of the work they are doing, as well as the right to be decided some work in the capacity of public officials and employees.

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In order to officers and employees doing the appropriate tasks, the agency has to carry out the right choice at the recruitment stage. Recruitment notice should describe fully, clearly defined positions who are required, as well as the skills needed for that position. In the interview to describe the detailed job placement for job applicants as much as possible. The tests of capability and experience have to meet the requirements of the position.

During the probation time, officers, employees do not fit the job position must boldly rejected and finding more suitable ones. If it is consistent with other locations are lacking in the Tax Department may reassign bargaining and other locations with initial vacancies.

After a period of working, the employees may wish to swap the position of the other department, Tax Department should also respect the wishes of employees and to conduct job swap deems the job in accordance with the employee.

The officers and employees can not get a higher job satisfaction if they do not understand the true nature of the work assigned, and the relationship between the work being done and the work of colleagues. When a new employee to undertake work, agencies must be given initial training to introduce the general operations of the entire agency, agency culture, functions and responsibilities of each department and it is important most noteworthy is the work the employee should undertake, the relationship of this work with the work of other departments as well as the importance of this work. Managers must thoroughly understand and communicate to your employees aware that every job position in the Tax Department has particular importance for the performance of the Tax Department.

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5.2.1.4 Training and Promotion

Each agency has different characteristics and internal operational systems, so when new employees, and even new graduates or people who have working experience are also needed training from enterprises, so that they can do a good job. Department managers or an experienced employee in the department will conduct this training. Every time there is a change in management process system, application software or new tax policies of the state, the training is also essential.

The Agencies should pay more attention to their training programs. The training program must be diverse, not only focus on training professional knowledge work but also includes training in management skills, communication, negotiation, problem solving, time management , etc. However, training is not widespread but concentrated purpose, in accordance with the strategic future of the agency. This not only helps public officials and employees to fulfill current mission but also helps them to better equip and staff the knowledge necessary for advancement.

All public officers, employees are keen to get a promotion or at least improve their work after a certain time.

Current training policies of the agency are very well, it is necessary to be maintained and developed. Depending on the financial situation and the personnel of the agency annually, agencies need to realize these policies by organizing training sessions, short-term training courses for a group of employees, or can also provide tuition assistance a whole or in part for select classes, staff training knowledge to process assigned tasks.

Finally, the agency must prove to the whole public officers and employees that people who have the capacities and efforts to complete the job will be to facilitate

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advancement. When a management position in space or new agencies should give priority consideration over who is to receive the new manager from outside.

5.2.1.5 Allowances

Beside maintaining the basic welfare, District 2 Taxation Departments pays attention on improving benefits for public officers and employees, and also can increase the level of employee assistance when in trouble or the family property, travel expenses, which facilitate the purchase of housing policy of government support, etc. along with further improve the performance labour unions at Tax department, all the Unions’ members are representative for the workers, in order to protect more legitimate interest and right workers' legal.

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