This research aimed to 1) study the levels of the compliance with the moral organization policy and the performance efficiency of the personnel under the Regional Revenue Office 10, 2) investigate the influences of complying with the moral organization policy on the performance efficiency of the personnel under the Regional Revenue Office 10, and 3) explore and gain guidelines for improving the performance efficiency of the personnel under the Regional Revenue Office 10. The research population consisted of 1,399 personnel who reported to the Regional Revenue Office 10. Using Yamane's formula and stratified random sampling technique, the sample consisted of 344 persons. The questionnaire was adopted as the data collection tool and the statistics employed for data analysis included frequency, percentage, mean, standard deviation, and multiple regression analysis.
These research results were found: (1) Both the compliance with the moral organization policy and the personnel’s performance efficiency, as a whole, were at the highest levels, (2) In terms of the compliance with the moral organization policy, these components significantly influenced on the performance efficiency of the personnel of the Regional Revenue Office 10 at .01 statistical level: service mind, accountability/responsibility, and integrity/honesty; altogether they could be used jointly for accurate prediction of the the personnel performance efficiency 65.60%, and (3) These guidelines were obtained for improving the performance efficiency of the personnel who reported to the Regional Revenue Office 10: the personnel should be encouraged to use resources in accordance with the regulations; they should be enthusiastic, dedicated to government services, consistently developing their knowledge and skills development, keeping up with changes, focusing on providing services, abiding by regulations to function their jobs, possessing transparency/verifiability without seeking personal gains/benefits; they should commit themselves to function their duties, provide guidance to colleagues, be a good role model to the public and willingly and equally serve the people with their public consciousness/mind.
