Pengaruh Kepuasan Kompensasi, Lingkungan Kerja dan Gaya Kepemimpinan terhadap Kinerja Pegawai UPT Pelayanan Pajak Daerah Kepanjen Badan Pendapatan Daerah Kabupaten Malang

Narta Dewi Cahayanti; Rifki Hanif; Lussia Mariesti Andriany

doi:10.59603/ppiman.v4i4.1457

Authors

Narta Dewi Cahayanti Institut Teknologi dan Bisnis Asia Malang
Rifki Hanif Institut Teknologi dan Bisnis Asia Malang
Lussia Mariesti Andriany Institut Teknologi dan Bisnis Asia Malang

DOI:

https://doi.org/10.59603/ppiman.v4i4.1457

Keywords:

Compensation Satisfaction, Employee Performance, Leadership Style, Regional Revenue, Work Environment

Abstract

This research, conducted by Narta Dewi Cahayanti titled "The Effect of Compensation Satisfaction, Work Environment, and Leadership Style on Employee Performance at the Kepanjen Regional Tax Service Unit of the Regional Revenue Agency of Malang Regency," aims to analyze how compensation satisfaction, work environment, and leadership style influence employee performance at the Kepanjen Regional Tax Service Unit of the Regional Revenue Agency of Malang Regency. This study is motivated by the importance of improving employee performance to support optimizing Regional Original Revenue (PAD), alongside changes in employee status to Government Employees with Work Agreements (PPPK), workplace facility improvements, and the role of leadership in enhancing work productivity. Employee performance is affected by various internal and external factors, including compensation satisfaction, a conducive work environment, and an effective leadership style. This study employed a quantitative approach using a survey method. The population consisted of all 32 employees at the Kepanjen Regional Tax Service Unit, including Civil Servants (ASN) and Government Employees with Work Agreements (PPPK). A census sampling technique was applied, selecting the entire population as respondents. Primary data were collected through Likert-scale questionnaires and analyzed using multiple linear regression via the Statistical Package for the Social Sciences (SPSS). The partial results indicate that compensation satisfaction has no significant effect on employee performance, the work environment has a significant effect, and leadership style has no significant effect. Simultaneously, compensation satisfaction, work environment, and leadership style significantly affect employee performance. The findings reveal that work environment is the most influential factor, while compensation and leadership style are not individually significant determinants.

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