Study on the Impact of Social Capital of Tax Organizations on Organizational Performance and its Moderating Effect of Organizational Trust
Main Article Content
Abstract
The purpose of this study is to investigate the effect of social capital on organizational performance by focusing on organizational social capital (structural, relational, and cognitive capital factors) to improve the performance of tax administration organizations. In addition, this study aims to empirically analyze the relationship between social capital affecting organizational performance and organizational trust by using the moderating variable of organizational trust. The results of this study are as follows: First, the effect of social capital of organization on organizational performance was found to have a positive effect on organizational performance in all of structural social capital, relational social capital, and cognitive social capital. This means that if the organization has more network capital as social capital, the inter-departmental cooperation and intimacy among the members will increase, and it will be easier to achieve the organizational goal through such interaction, and the quality of the tax administration service can be improved not only by actively utilizing information but also by sharing useful information. Second, as a result of analyzing the moderating effect of organizational social capital and organizational performance according to organizational trust, it was confirmed that relational social capital (relational social capital x organizational trust) and cognitive social capital (cognitive social capital x organizational trust) had a statistically significant positive effect on organizational performance except for structural capital x organizational trust among social capital factors. Therefore, it can be seen that the social capital factor of the organization has a positive effect on organizational performance when the relational social capital and the cognitive social capital are adjusted with the organizational trust.