THE EFFECTS OF WORK DISCIPLINE, WORK LOYALTY, AND WORK MOTIVATION ON EMPLOYEE PERFORMANCE IN THE REGIONAL TAX DIVISION I AT THE REGIONAL REVENUE AGENCY OFFICE OF BATAM CITY

Authors

  • Tengku Izan Saputra Ibnu Sina University, Indonesia
  • Sabri Sabri Ibnu Sina University, Indonesia
  • Sumardin Sumardin Ibnu Sina University, Indonesia

DOI:

https://doi.org/10.53067/ije3.v5i3.432

Keywords:

work discipline, work loyalty, work motivation, employee performance.

Abstract

This study aims to analyze the influence of work discipline, work loyalty, and work motivation on the performance of Regional Tax I employees at the Batam City Regional Revenue Agency Office. The study used a quantitative, census-based approach, with the entire population of 81 employees serving as respondents. Data were collected through a questionnaire that had been tested for validity and reliability. The test results showed that all statement items were valid (r > 0.218, p < 0.05) and reliable (Cronbach's Alpha > 0.60).

Data analysis was conducted using multiple linear regression, t-tests, F-tests, and the coefficient of determination (R²). The results of the study indicate that partial work discipline has a positive and significant effect on employee performance; work loyalty also has a positive and significant effect, and work motivation has a positive and significant effect, with the latter being the most dominant contributor. Simultaneously, work discipline, work loyalty, and work motivation have a significant effect on employee performance. The coefficient of determination of 0.719 indicates that 71.9% of the variation in employee performance is explained by the three independent variables, with the remaining 28.1% attributed to other factors outside the study. This finding emphasizes the importance of integrated human resource management in improving the performance of public sector employees.

Downloads

Download data is not yet available.

References

Aguinis, H. (2023). Performance management for dummies: Reframing employee performance. Annual Review of Organizational Psychology and Organizational Behavior, 10, 393–421.https://doi.org/10.1146/annurev-orgpsych-120920-053710

Albrecht, S. L., & Su, M. J. (2022). Job resources and employee empowerment: A moderated mediation model. Journal of Managerial Psychology, 37(6), 541–556.https://doi.org/10.1108/JMP-05-2021-0312

Campbell, J. P., & Wiernik, B. M. (2022). The modeling and assessment of work performance. Annual Review of Organizational Psychology and Organizational Behavior, 9, 47–74.https://doi.org/10.1146/annurev-orgpsych-012420-055605

Deci, E.L., Olafsen, A.H., & Ryan, R.M. (2021). Self-determination theory in work organizations: The state of a science. Annual Review of Organizational Psychology and Organizational Behavior, 8, 19–43.https://doi.org/10.1146/annurev-orgpsych-012420-055238

Field, A. (2021). Discovering statistics using IBM SPSS Statistics (5th ed.). Sage Publications.

Ghozali, I. (2021). Application of multivariate analysis with the IBM SPSS 26 program. Diponegoro University Publishing Agency.

Gujarati, D. N., & Porter, D. C. (2021). Introductory econometrics (6th ed.). McGraw-Hill Education.

Hafidz, A. (2024). The role of job satisfaction and loyalty in improving employee performance. Journal of Public Administration.

Kim, S., & Lee, J. (2022). Motivation, commitment, and performance in public organizations. International Journal of Public Administration, 45(12), 875–887.https://doi.org/10.1080/01900692.2021.1993904

Perry, J. L., Hondeghem, A., & Wise, L. R. (2021). Revisiting public service motivation: Twenty years of research and an agenda for the future. Public Administration Review, 81(5), 819–829.https://doi.org/10.1111/puar.13336

Putri, AR, & Riyadi, S. (2024). Organizational loyalty and employee performance in public sector institutions. International Journal of Public Administration, 47(3), 215–228.https://doi.org/10.1080/01900692.2023.2245891

Riyanto, S., Sutrisno, A., & Ali, H. (2021). The impact of work motivation and discipline on employee performance. International Journal of Research in Business and Social Science, 10(3), 120–128.https://doi.org/10.20525/ijrbs.v10i3.1152

Robbins, S.P., & Judge, T.A. (2022). Organizational behavior (18th ed.). Pearson Education.

Saunders, M., Lewis, P., & Thornhill, A. (2023). Research methods for business students (9th ed.). Pearson Education.

Sulistamtama, M., Setiawan, R., & Yuniawan, A. (2024). The effect of intrinsic motivation on employee performance: A systematic review. Journal of Management.

Susanti, D., & Widodo, S. (2024). Work discipline and employee performance in public sector organizations. International Journal of Public Sector Management, 37(2), 230–245.https://doi.org/10.1108/IJPSM-06-2023-0168

Sutrisno, E., Wibowo, A., & Nugroho, BS (2023). Work discipline and public employee performance: Evidence from local government institutions. Journal of Management and Entrepreneurship, 25(2), 89–101.https://doi.org/10.9744/jmk.25.2.89-101

Taber, K.S. (2021). The use of Cronbach's alpha when developing and reporting research instruments in science education. Research in Science Education, 51(3), 1–24.https://doi.org/10.1007/s11165-019-09856-5

Van der Kolk, B., Van Veen-Dirks, P., & Ter Bogt, H. (2023). How combinations of intrinsic and extrinsic motivation affect performance in public organizations. Public Management Review, 25(6), 865–886.https://doi.org/10.1080/14719037.2022.2031793

Wasiman, W. (2023). Discipline and motivation analysis of employee performance in Batam. Scientific Journal of Management.

Wooldridge, J. M. (2020). Introductory econometrics: A modern approach (7th ed.). Cengage Learning.

Downloads

Published

2025-12-12

How to Cite

Saputra, T. I., Sabri, S., & Sumardin, S. (2025). THE EFFECTS OF WORK DISCIPLINE, WORK LOYALTY, AND WORK MOTIVATION ON EMPLOYEE PERFORMANCE IN THE REGIONAL TAX DIVISION I AT THE REGIONAL REVENUE AGENCY OFFICE OF BATAM CITY. International Journal of Economy, Education and Entrepreneurship (IJE3), 5(3), 960–974. https://doi.org/10.53067/ije3.v5i3.432