Persepsi pegawai mengenai hubungan antara proses penilaian kinerja dan karakteristik pekerjaan dengan motivasi pegawai dalam melayani wajib pajak pada Kantor Pelayanan Pajak PMA Empat = Employees perception about relationship between performance appraisal processing and job characteristic with motivaion officer in serving the taxpayer at Kantor Pelayanan Pajak PMA Empat