Improving Human Resource Performance Based on Affective Commitment, Work Motivation, and Compensation at the Demak Pratama Tax Office
Abstract
Human resource (HR) performance is a key determinant of organizational success, particularly within public institutions such as the Tax Office (Kantor Pelayanan Pajak / KPP) Pratama Demak. Although performance achievement indicators generally show positive results, the consistent decline in the Organizational Performance Value (OPV) over the past three years indicates underlying issues in HR performance. This study aims to examine the effect of compensation and work motivation on HR performance, both directly and indirectly, through affective commitment as a mediating variable. This research employs a quantitative explanatory approach involving all 70 HR personnel of KPP Pratama Demak as respondents. Data were collected through structured questionnaires using a Likert scale. Data analysis was performed using multiple linear regression and the Sobel test to assess the mediation effect. The results are expected to confirm that fair and competitive compensation, along with high work motivation, can enhance HR affective commitment, which in turn has a positive impact on HR performance. These findings contribute theoretically to the human resource management literature and provide practical implications for improving organizational effectiveness through strategic HR policies focused on emotional engagement and reward systems.
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