Optimalisasi Penerimaan Pajak melalui Penguatan Kinerja Pegawai: Peran Moderasi Penguasaan Teknologi Informasi
DOI:
https://doi.org/10.29407/nusamba.v11i1.28417Keywords:
Work Environment, Organizational Culture, Information Technology Proficiency, Employee Performance, Government InstitutionsAbstract
Research aim: This study aims to analyse the effect of the work environment and organisational culture on employee performance, with information technology proficiency as a moderating variable.
Design/Methods/Approach: This study employed a survey method for data collection and used SEM-PLS for data analysis.
Research Finding: The work environment and organisational culture have a positive and significant effect on employee performance. Information technology proficiency moderates the relationship between organisational culture and employee performance; however, it does not moderate the relationship between the work environment and employee performance.
Theoretical contribution/Originality: This study enhances the understanding of the influence of the work environment and organisational culture on employee performance and offers novelty by positioning information technology proficiency as a moderating variable in the relationship between organizational culture and employee performance within the context of government institutions, which remains relatively underexplored.
Practitioner/Policy implication : Institutions need to improve the quality of the work environment, both physical and non-physical, while strengthening organizational cultural values. Enhancing employees’ proficiency in information technology is also essential to support the implementation of organizational culture within a digitally based work system.
Research limitation : The research was conducted only at KPP Pratama Badung Utara; therefore, the findings cannot yet be generalized to other institutions.
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