Improving Human Resource Performance Through Compensation and Religiosity
Abstract
This study aims to examine how human resource performance can be improved through compensation and religiosity within the Directorate General of Taxes (DJP). Considering the crucial role of DJP in achieving national tax revenue targets, this research explores how these two factors contribute to enhancing employee performance. Using a quantitative research method, data were collected through questionnaires distributed to 100 employees of DJP, specifically at the Small Tax Office (KPP Pratama) in Pati. The results indicate that both compensation and religiosity have a positive influence on human resource performance. These findings provide valuable insights for management in formulating strategies to improve employee performance through fair compensation policies and the reinforcement of religiosity within the workplace. The practical implication of this study is the necessity to implement transparent and equitable compensation policies that align with employees' contributions, as well as efforts to foster a work environment that supports religiosity through religious activities and positive organizational culture. Therefore, the combination of adequate compensation and high religiosity is expected to drive optimal employee performance, which ultimately contributes to the success of DJP in achieving national revenue targets.
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