Lead Journal of Economy and Administration
Vol 4 No 3 (2026): Lead Journal of Economy and Administration (LEJEA)

The Effects of Training, Organizational Support, and Digital Competence on Employee Performance in Implementing Coretax at The East Java I Regional Office of The Directorate General of Taxes

Shendy Rusie Firmansyah (STIE Mahardhika)
Purwanto Purwanto (STIE Mahardhika)
Sri Rahayu (STIE Mahardhika)



Article Info

Publish Date
03 Jul 2026

Abstract

This study examined the effects of training, organizational support, and digital competence on employee performance in implementing Coretax at the Regional Office of the Directorate General of Taxes East Java I. A quantitative approach with a causal associative design was employed. The population consisted of 177 employees, all of whom were selected as respondents using saturated sampling. Data were collected through a structured questionnaire measured using a five-point Likert scale and analyzed with SPSS through validity and reliability tests, classical assumption tests, multiple linear regression, coefficient of determination, t-tests, and an F-test. The results showed that training had a positive and significant effect on employee performance with a regression coefficient of 0.504, a standardized coefficient of 0.506, a t-value of 12.073, and p < 0.001. Organizational support also had a positive and significant effect, with a regression coefficient of 0.219, a standardized coefficient of 0.201, a t-value of 4.931, and p < 0.001. Digital competence had a positive and significant effect, with a regression coefficient of 0.617, a standardized coefficient of 0.444, a t-value of 10.693, and p < 0.001. Simultaneously, the three independent variables significantly affected employee performance, with an F-value of 165.551 and p < 0.001. The coefficient of determination of 0.742 indicated that 74.2% of employee performance variation was explained by the research model. Training was identified as the most dominant predictor. These findings confirm that successful Coretax implementation requires integrated employee training, organizational support, and digital competence development.

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Journal Info

Abbrev

Lejea

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Description

Lead Journal of Economy and Administration is a periodical scientific journal published based on scientific journal principles aimed at publishing scientific works resulting from research, development and literature studies in the field of economy and administration, and scope this journal: Macro ...