THE ROLE OF MUTATION AND POSITION PROMOTION ON JOB SATISFACTION WITH WORK MOTIVATION AS A MEDIATION VARIABLE AT THE KARANGANYAR PRIMARY TAX SERVICE OFFICE

Abstract

This study aims to examine the influence of job transfers and promotions on employee job satisfaction, with work motivation as a moderating variable. The research is conducted at the Primary Tax Office (KPP) Karanganyar, a strategic government institution under the Directorate General of Taxes, where employee performance is closely tied to satisfaction and influenced by human resource policies such as transfers and promotions. A quantitative approach was used with an explanatory research design. Data were collected through questionnaires distributed to the entire population of employees at KPP Pratama Karanganyar, totaling 100 respondents using a census method. Data analysis was carried out using Partial Least Squares (PLS) with SmartPLS version 4 to test the relationships between variables and the moderating effect of work motivation. The findings reveal that both job transfers and job promotions have a significant and positive effect on work motivation. Furthermore, work motivation significantly influences job satisfaction and serves as a moderating factor, strengthening the relationship between job transfers, promotions, and job satisfaction. These results suggest that improving job satisfaction requires not only fair and transparent human resource policies but also fostering internal motivation among employees. The practical implication of this study highlights the importance of strategic HR management, especially in developing fair, competency-based job rotation and promotion systems. Additionally, it emphasizes the need to create a supportive work environment that enhances employee motivation, which in turn contributes to better satisfaction and overall organizational performance.