Commitment to Change adalah faktor terpenting yang menetukan suksesnya perubahan organisasi. Merujuk pada teori Herscovitch & Meyer, 2002 penelitian ini bertujuan untuk mengetahui pengaruh perception of change effectiveness dan communication related change terhadap Commitment to Change. Penelitian di lakukan di delapan Kantor Pelayanan Pajak (KPP) Wajib Pajak Besar dan Khusus di wilayah Jakarta. Dimana pada tahun 2006 mengalami proses perubahan organisasi melalui pelaksanaan Reformasi Birokrasi. Penelitian ini dilakukan terhadap 272 responden dengan menggunakan analisis regresi linier dan berganda. Perception of change effectiveness diukur berdasarkan: improvement of employee involvement, improvement in performance management process, improvement in work environment dan improvement of various organizational systems. Sedangkan Communication Related Change diukur melalui sepuluh parameter yang dikembangkan oleh Bennebroek, Elving, Werkman (2005). Hasil penelitian menemukan faktor Perception of Change Effectiveness dan Communication Related Change memiliki pengaruh terhadap Commitment to Change.

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Commitment to Change is the most important factor that determines the success of organizational change. Referring to the theory Herscovitch & Meyer (2002), this study aims to determine influence of perception of change effectiveness and communication related change on Commitment to Change at eight Tax Office (KPP) in Jakarta where the implementation of Administrative Reforms was conducted since 2006. The sample consisted of 272 respondent. This study used linier and multiple regression analysis. Perception of change effectiveness were identified as: improvement of employee involvement, improvement in performance management process, improvement in work environment and improvement of various organizational systems. While communication was measured as ten parameters developed by Bennebroek, Elving, Werkman (2005).The study found factors Perception of Change Effectiveness and Communication Related Change has an influence on the Commitment to Change.