Otonomi
Vol 26 No 1 (2026): Otonomi

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




Article Info

Publish Date
22 Apr 2026

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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Journal Info

Abbrev

otonomi

Publisher

Subject

Economics, Econometrics & Finance

Description

Focus and scope this journal : Human Resource Management, Financial Management, Marketing Management, Strategic Management, Organizational Behavior, Operations Management, Change Management, Management of Sharia, Knowledge Management Entrepreneurship, E-Business, Capital ...