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The Influence of Income, Taxpayer Awareness, and Tax Services on Taxpayer Compliance at PT Rajawali Assa Mandiri Sudono, Agus; Sundjoto, Sundjoto; Rahayu, Sri; Fitrianty, Rifda
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 4 (2026): November - January
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i4.3944

Abstract

Tax revenue plays a crucial role in supporting national development, making taxpayer compliance an essential aspect of achieving Indonesia’s fiscal goals. However, compliance among employee taxpayers remains inconsistent due to diverse financial capacities, behavioral awareness levels, and the perceived quality of tax services. This study examines the influence of income, taxpayer awareness, and tax service quality on employee taxpayer compliance at PT Rajawali Assa Mandiri. A quantitative explanatory research design was applied, using a structured questionnaire distributed to employees selected through purposive sampling based on their status as active taxpayers. Multiple linear regression analysis was conducted to assess both partial and simultaneous relationships among the variables. The results reveal that income, taxpayer awareness, and tax service quality significantly contribute to employee taxpayer compliance, indicating that compliance behavior is shaped not only by economic ability but also by psychological readiness and administrative support. Although the predictive model demonstrates meaningful explanatory power, a portion of compliance variance remains influenced by other behavioral and organizational factors beyond the scope of this study. These findings suggest the need for integrated interventions that reinforce taxpayer education, enhance service accessibility, and align taxation policies with employee financial conditions. The study offers practical insight for government institutions and organizations in strengthening voluntary compliance to improve national tax revenue sustainability.
Transformational Leadership, Work Motivation, and Their Influence on Employee Performance: Evidence from the Office of Supervision and Customs Services Type Madya Pabean a Pasuruan Febrianto, Dhimas Bagus Wahyu; Sundjoto, Sundjoto; Rahayu, Sri; Fitrianty, Rifda
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 4 (2026): November - January
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i4.3953

Abstract

This paper investigates the influence of Transformational Leadership and Work Motivation on Employee Performance at KPPBC TMP A Pasuruan. Employing a quantitative methodology, the study utilizes structured questionnaires based on a Likert scale, and is designed as explanatory research to analyze the causal effects of leadership style and employee motivation on performance outcomes. A randomly selected sample of 43 employees participated in the survey, and the collected data were analyzed using multiple linear regression techniques. The findings reveal that both transformational leadership and work motivation have significant individual positive effects on employee performance. Moreover, when examined together, these two factors explain a substantial portion of the variability in performance outcomes. This underscores the critical role of leaders who not only provide vision, direction, and support but also foster a motivating work environment that encourages commitment, engagement, and productivity. The results align with theoretical frameworks on leadership and motivation and contribute to the literature by reinforcing how these factors operate within public sector organizations. The study offers practical value for administrators and policymakers, suggesting that cultivating transformational leadership behaviors and strengthening motivational strategies can improve employee output, efficiency, and service quality. By doing so, public institutions like customs offices can enhance organizational performance and better fulfill their service mandates. The research also provides empirical evidence that can guide future academic studies and management practices in similar institutional contexts.
Assessing the Effects of Locus of Control and Work Conflict on Civil Servant Performance: Evidence from the Type Madya Pabean A Customs Office in Pasuruan Hidayatullah, Ali; Sundjoto, Sundjoto; Rahayu, Sri; Fitrianty, Rifda
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 4 (2026): November - January
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i4.3990

Abstract

Public services rely on the competence and performance of civil servants, whose actions shape the efficiency and reliability of organizational outcomes. This study examines how locus of control and workplace conflict influence employee performance at the Type Madya Pabean A Customs Office in Pasuruan, Indonesia. Locus of control, representing individuals’ belief in their ability to influence results, fosters initiative, accountability, and proactive work behavior. Meanwhile, workplace conflict, emerging from miscommunication, differing expectations, or job pressures, can either hinder or enhance performance depending on its management. A quantitative explanatory approach was applied, involving 43 employees selected through simple random sampling. Data were collected using structured questionnaires and analyzed via multiple linear regression in SPSS 23. The study ensured that all assumptions were satisfied before analysis. Findings reveal that employees with a strong internal locus of control consistently outperform others, while conflict, if addressed constructively, has a modest but significant positive effect on performance. When considered together, these two factors explain 60.2% of the variance in employee performance. These results underscore the importance of combining personal psychological strengths with effective conflict management strategies to enhance productivity. The study contributes to theory by linking internal dispositions with organizational challenges, and it provides practical guidance for management, emphasizing empowerment, communication, and structured conflict resolution. Overall, cultivating both self-driven initiative and a constructive approach to workplace disagreements is crucial for sustaining high performance and promoting excellence in public sector organizations.
The Impact of Employee Engagement and Organizational Culture on Employee Performance Mediated by Job Satisfaction: Evidence from Bhayangkara Hospital Surabaya Rousita, Nor Handiah; Sundjoto, Sundjoto; Rahayu, Sri; Fitrianty, Rifda
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 4 (2026): November - January
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i4.4036

Abstract

The performance of hospital employees plays a pivotal role in ensuring efficient service delivery, patient satisfaction, and overall organizational effectiveness. Bhayangkara Hospital Surabaya requires a workforce that is engaged, culturally aligned, and satisfied with their roles to achieve high performance standards. This study examines the effects of employee engagement and organizational culture on performance outcomes, incorporating job satisfaction as a mediating variable. Using a quantitative explanatory design, 70 respondents were randomly selected from a population of 234 non-medical staff, ensuring proportional representation across different hospital units. Data were collected using validated Likert-scale instruments and analyzed through multiple linear regression and path analysis. Findings show that both engagement and organizational culture significantly enhance job satisfaction, explaining 59.9% of its variance. Additionally, engagement and culture directly impact employee performance, accounting for 47.6% of variation, while job satisfaction strongly mediates performance outcomes, explaining 64.1% of its variability. These results emphasize that a combination of strong engagement, supportive organizational culture, and high job satisfaction fosters superior productivity, motivation, and work quality among hospital staff. The study offers practical guidance for hospital management, highlighting the importance of creating work environments that encourage employee involvement, uphold shared cultural values, and nurture satisfaction to improve overall performance. Further research is recommended to explore other influential factors, including leadership style, emotional intelligence, and workplace climate, to develop comprehensive strategies for enhancing employee effectiveness in healthcare organizations.
The Impact of Compensation, Work Environment, and Job Stress on Employee Loyalty at Mirota Craft Centre: The Mediating Role of Job Satisfaction Purnomo, Risqy Sigit; Sundjoto, Sundjoto; Rahayu, Sri; Fitrianty, Rifda
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 4 (2026): November - January
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i4.4079

Abstract

Ensuring employees remain loyal is essential for organizational competitiveness and sustainability, more so in creative and craftsmanship-based businesses like the Mirota Craft Centre. This study explores how compensation, the work setting, and the pressures experienced by employees influence their loyalty. Job satisfaction is included as an intermediate factor to explain how these variables are linked. Using a quantitative strategy, all 125 members of the workforce participated as respondents. Questionnaire responses were analyzed through the PLS-SEM technique in SmartPLS 3.0 to test the measurement and structural models. The empirical outcomes reveal that both compensation and the overall work environment contribute positively and significantly toward enhancing satisfaction. Meanwhile, job stress exhibits a small and insignificant negative association. Satisfied employees tend to remain loyal, and satisfaction mediates the impact of compensation and workplace atmosphere on loyalty. However, stress does not operate through satisfaction to shape loyalty. The findings suggest that initiatives aimed at strengthening compensation policies and upgrading workplace quality should be prioritized to secure long-term employee attachment. Even though stress was not shown to significantly reduce satisfaction, preventive measures such as counseling services and better task distribution may still help maintain well-being. The study provides a fresh perspective by evaluating these loyalty determinants simultaneously within a single model in Indonesia’s craft industry. Expanding this research to broader contexts and incorporating other behavioral constructs is recommended.
Work Motivation as a Mediating Factor in the Relationship Between Personality, Competence, and Employee Performance at PT Padmatirta Wisesa Zunaidi, Imam; Sundjoto, Sundjoto; Rahayu, Sri; Fitrianty, Rifda
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 4 (2026): November - January
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i4.4132

Abstract

This article analyzes the strategic role of work motivation in mediating the influence of personality and competence on employee performance at PT Padmatirta Wisesa, operating in the FMCG distribution industry where operational speed and service quality are crucial. Current declines in performance indicators show an urgent need to improve employee attributes and capabilities to remain competitive. A quantitative survey method was implemented, with 35 employees involved as a complete sample. The collected data were evaluated using Partial Least Squares-Structural Equation Modeling (PLS-SEM) to measure structural relationships and mediation significance. The statistical findings demonstrate that both personality and competence have significant positive direct effects on performance, and competence is identified as the dominant factor. Moreover, motivation significantly strengthens these effects, indicating that employees’ strengths in character and knowledge must be supported by a strong intention to achieve in order to deliver superior outcomes. These insights suggest that organizations should not only focus on enhancing skills and knowledge but also design interventions that boost motivational conditions, including performance-based incentives, recognition mechanisms, and career progression accessibility. The study recommends that future investigations expand the proposed model by integrating factors such as organizational climate, workload pressure, or digital readiness to better understand performance determinants in distribution-based environments.
The Impact of Digital Literacy and Achievement Motivation on Employee Performance: The Mediating Role of Innovative Behavior in the Communication and Information Office of Pasuruan Regency Sari, Rivamawati Milla; Sundjoto, Sundjoto; Rahayu, Sri; Fitrianty, Rifda
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 4 (2026): November - January
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i4.4165

Abstract

The rapid advancement of digital technologies has reshaped organizational operations and demands employees to master evolving systems while maintaining effective performance. This study examines the influence of digital literacy and achievement motivation on employee performance, with innovative behavior as a mediating factor, at the Communication and Information Office of Pasuruan Regency. A quantitative explanatory approach was applied, involving all 65 employees as respondents through structured questionnaires, supported by observations and interviews to strengthen data accuracy. Data were processed using Partial Least Squares–Structural Equation Modeling (PLS-SEM) to evaluate both the measurement and structural models. The findings reveal that digital literacy significantly enhances employee performance by improving information processing abilities, technological adaptability, and the effective use of digital platforms to support work completion. Achievement motivation also shows a positive effect on performance, reflecting the role of personal initiative and goal-oriented behavior. Among the tested variables, innovative behavior demonstrates the strongest impact on performance, indicating that creativity, willingness to innovate, and problem-solving capabilities are essential for achieving optimal results. Furthermore, digital literacy and achievement motivation indirectly influence performance through innovative behavior, confirming its mediating role in the model. These results highlight the importance of continuous digital competency development, motivation enhancement through recognition and fair evaluation, and the creation of a supportive climate for innovation. Future research may explore additional contextual factors such as leadership style or work environment to enrich understanding of performance improvement in digitally oriented public institutions.
The Influence of Psychological Climate, Work-Life Balance, and Organizational Culture on the Performance of Account Representative (AR) Employees at KPP Madya Surabaya Kurniawati, Dyah Ayu; Rahayu, Sri; Sundjoto, Sundjoto; Fitrianty, Rifda
JOURNAL OF HUMANITIES, SOCIAL SCIENCES AND BUSINESS Vol. 5 No. 2 (2026): FEBRUARY
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/jhssb.v5i2.2104

Abstract

A key challenge in enhancing organizational effectiveness lies in identifying the factors that most significantly drive employee performance within specific institutional contexts. The objective of this research is to analyze the effects of Psychological Climate, Work Life Balance, and Organizational Culture on the performance of Account Representatives at KPP Madya Surabaya. A quantitative methodology with an associative design is utilized to achieve this aim. The population consisted of 40 Account Representatives, all of whom were included as the research sample using a census method. Employing a Likert-scale questionnaire and multiple linear regression analysis, this study found that Psychological Climate, Work Life Balance, and Organizational Culture have both significant partial and simultaneous effects on employee performance. These findings indicate that positive perceptions of the work environment, balanced personal and professional life, and strong organizational cultural values contribute to improved employee performance. The coefficient of determination further demonstrates that most of the variation in employee performance can be explained by these three variables. This study concludes that strengthening Psychological Climate, Work Life Balance, and Organizational Culture is an essential strategy for enhancing the performance of Account Representatives at KPP Madya Surabaya.
Work Ability, Job Placement, and Organizational Commitment as Determinants of Employee Performance: Evidence from KPP Madya Dua Surabaya Wibowo, Arif; Sundjoto, Sundjoto; Rahayu, Sri; Fitrianty, Rifda
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 4 (2026): November - January
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i4.4766

Abstract

This research explores how work ability, job placement, and organizational commitment affect employee performance at KPP Madya Dua Surabaya, a public tax office under Indonesia’s Directorate General of Taxes. Amid increasing expectations for transparency, accountability, and service quality in public organizations, human resources are a central factor in institutional success. A quantitative causal approach was applied, collecting data from 97 employees via structured questionnaires assessing technical, conceptual, and social skills, job-role alignment, and organizational identification, involvement, and loyalty. Multiple linear regression was used to evaluate both individual and combined effects on employee performance. Results indicate that employees’ work ability significantly enhances performance by enabling them to handle complex tasks, leverage their knowledge efficiently, and adapt to organizational and technological changes. Job placement that aligns competencies with roles further boosts performance by promoting efficiency, creativity, and task accuracy. High organizational commitment, demonstrated through identification with organizational goals, pride, engagement, and loyalty, increases motivation and sustained effort, improving performance outcomes. The simultaneous analysis confirms that the interplay of abilities, proper placement, and commitment substantially drives performance, emphasizing the importance of integrated human resource management strategies. These findings provide practical guidance for training, precise assignment of roles, and fostering a motivating organizational culture, while offering a basis for future studies to investigate additional determinants of employee performance in public institutions.
Employee Performance in Satbrimob Polri Primary Clinic, East Java: The Roles of Digital Public Services, Work Culture, and Competence Utomo, Asih Purwanto Budi; Purwanto, Purwanto; Rahayu, Sri; Sundjoto, Sundjoto
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 4 (2026): November - January
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i4.4818

Abstract

This study analyzes the relationship between public service digitalization, organizational culture, and employee competence in explaining performance levels at the Satbrimob Polri Primary Clinic in East Java. Amid accelerating technological innovation and heightened expectations for public healthcare delivery, institutions are increasingly required to integrate digital solutions with effective human resource management. Adopting a quantitative methodological framework, this research evaluates how technological adoption, shared workplace values, and professional skillsets jointly shape employee performance within a healthcare unit affiliated with law enforcement. Data were collected through structured questionnaires distributed to all clinic personnel and analyzed using regression-based statistical techniques. The findings indicate that digitalization and competence serve as primary contributors to performance improvement, enabling employees to perform tasks more efficiently, accurately, and responsively. While work culture supports performance development, its role appears secondary when assessed alongside technological and competency factors. Notably, digitalization stands out as the most influential element, underscoring the importance of integrated digital systems in modern public service operations. These results suggest that performance enhancement in public healthcare organizations depends on the synergy between technology utilization and continuous competency development rather than reliance on organizational norms alone. This study contributes to theoretical and practical discussions in public sector human resource management by offering empirical insights from a specialized institutional setting and highlighting strategic directions for sustainable performance improvement.