The Effects of Workload, Remuneration, and Work Motivation on the Performance of Objection Review Officers
Published:
2026-10-09Downloads
Abstract
This study examines the effects of workload, remuneration, and work motivation on the performance of Objection Review Officers within Indonesia’s Directorate General of Taxes (DGT). A quantitative approach using descriptive and verificative methods was employed. The population comprised 970 current and former Objection Review Officers, from whom 150 respondents were selected through simple random sampling. Data were collected using a structured questionnaire with a four-point Likert scale and analyzed through multiple linear regression in SPSS. The regression results indicate that workload (B = 0.250; β = 0.286; t = 3.639; p < 0.001), remuneration (B = 0.329; β = 0.331; t = 3.875; p < 0.001), and work motivation (B = 0.239; β = 0.260; t = 3.310; p = 0.001) each have a positive and statistically significant association with employee performance. The overall model is statistically significant (F = 81.508; p < 0.001). The model summary reports R² = 0.626 and adjusted R² = 0.618, indicating that the three predictors jointly account for 62.6% of the observed variation in performance in this sample. Remuneration has the largest standardized coefficient among the three predictors. The findings suggest that DGT management should balance case allocation with officers’ capacity, maintain fair and transparent remuneration, and support employees’ intrinsic and extrinsic motivation. Because the study is based on a sample of officers, the findings should be interpreted within the context of the study population.
Keywords:
Objection Reviewer Remuneration Tax Administration Work Motivation WorkloadReferences
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