Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal International Journal of Economics, Management and Accounting
Taufik Wijaya Sitompul
Universitas Terbuka
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
The Effects of Workload, Remuneration, and Work Motivation on the Performance of Objection Review Officers Taufik Wijaya Sitompul; Hendrian Hendrian; Iqbal Miftakhul Mujtahid
International Journal of Economics, Management and Accounting (IJEMA) Vol. 3 No. 12 (2026)
Publisher : Lafadz Jaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ijema.v3i12.414

Abstract

This study examines the effects of workload, remuneration, and work motivation on the performance of Objection Review Officers within Indonesia’s Directorate General of Taxes (DGT). A quantitative approach using descriptive and verificative methods was employed. The population comprised 970 current and former Objection Review Officers, from whom 150 respondents were selected through simple random sampling. Data were collected using a structured questionnaire with a four-point Likert scale and analyzed through multiple linear regression in SPSS. The regression results indicate that workload (B = 0.250; β = 0.286; t = 3.639; p < 0.001), remuneration (B = 0.329; β = 0.331; t = 3.875; p < 0.001), and work motivation (B = 0.239; β = 0.260; t = 3.310; p = 0.001) each have a positive and statistically significant association with employee performance. The overall model is statistically significant (F = 81.508; p < 0.001). The model summary reports R² = 0.626 and adjusted R² = 0.618, indicating that the three predictors jointly account for 62.6% of the observed variation in performance in this sample. Remuneration has the largest standardized coefficient among the three predictors. The findings suggest that DGT management should balance case allocation with officers’ capacity, maintain fair and transparent remuneration, and support employees’ intrinsic and extrinsic motivation. Because the study is based on a sample of officers, the findings should be interpreted within the context of the study population.
Co-Authors Hendrian Hendrian Iqbal Miftakhul Mujtahid