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Analysis of the Influence of Communication on Employee Performance at the Lubuk Pakam Pratama Tax Service Office Imelda Mestikawaty Sihombing; Vonna Safitry; Rika Juliana; Doli Sukma Manurung; Lasro Supiatman Siahaan
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 12 No. 4 (2026): Agustus 2026
Publisher : Lembaga Komunitas Informasi Teknologi Aceh (KITA), Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v12i4.6811

Abstract

This study aims to analyze the influence of communication on employee performance at the Lubuk Pakam Primary Tax Service Office. The research method used is quantitative with a simple linear regression approach. The study population consisted of 119 employees, with a sample of 54 people taken using non-probability sampling technique and the Slovin formula. Data were collected through questionnaires using a Likert scale and analyzed using validity, reliability, and hypothesis testing. The results showed that communication has a positive and significant effect on employee performance. This is evidenced by the t-count value of 7.255 > t-table 2.006 and a significance value of 0.000 < 0.05. The regression equation Y = 15.234 + 0.682X indicates that every one-unit increase in communication will increase employee performance by 0.682 units. The coefficient of determination (R²) of 0.507 indicates that communication contributes 50.7% to employee performance, while the rest is influenced by other factors. Thus, the better the communication within the office environment, the higher the employee performance.

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