Analisis Pengaruh Kompetensi dan Motivasi Terhadap Kinerja Pegawai di Kantor Pelayanan Pajak Pratama

Dwi Ardika Cahyono

doi:10.32503/otonomi.v26i1.8786

Dwi Ardika Cahyono Magister Manajemen, Universitas Islam Kadiri

DOI: https://doi.org/10.32503/otonomi.v26i1.8786

Abstract

This study aims to analyze the influence of competence and motivation on employee performance at the Kediri Pratama Tax Service Office (KPP). Employee performance is a strategic factor in achieving the effectiveness of public organizations, where competence and motivation are the main elements that are interrelated in increasing work productivity. This study uses a quantitative method with a descriptive and verification approach. The research sample consisted of 74 KPP Pratama Kediri employees selected through a census. Data were collected through questionnaires, observations, and literature studies, then analyzed using multiple linear regression, t-test, F-test, and coefficient of determination (R²). The results showed that competence and motivation simultaneously had a significant effect on employee performance (F count = 51.137; sig < 0.05). Partially, competence had a positive effect on performance (t count = 2.980; sig = 0.04), and motivation also had a significant positive effect on performance (t count = 6.218; sig < 0.001). The R² value of 0.590 indicates that 59% of the variation in employee performance is explained by these two variables. This finding confirms that improving competency through training and strengthening work motivation through a fair and transparent reward system can improve employee performance and organizational effectiveness at the Kediri Pratama Tax Office.

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