The Role of Work Motivation in Mediating the Effect of Human Resource Development on Organizational Commitment in the Tax Service Office Medan Belawan

Authors

  • Khaidir Ali Universitas Pembangunan Panca Budi
  • Hernawaty Universitas Pembangunan Panca Budi
  • M. Isa Indrawan Universitas Pembangunan Panca Budi

Keywords:

Human Resource Development, Work Motivation, Organizational Commitment

Abstract

This study aims to analyze the role of work motivation in mediating the influence of human resource development on organizational commitment at the Medan Belawan Tax Office. The type of research used is quantitative with a survey approach, involving all 100 permanent employees as research samples. Data were collected using questionnaires and analyzed using the Partial Least Squares (PLS) method with SmartPLS. The results show that HRD has a positive and significant effect on work motivation and organizational commitment. Work motivation also has a positive and significant effect on organizational commitment and acts as a mediator that strengthens the relationship between HRD and organizational commitment. The contribution of HRD and work motivation to organizational commitment reaches 51%, while work motivation explains 27% of its variability. These findings indicate that the effectiveness of human resource development in increasing employee commitment is highly dependent on work motivation. Therefore, the management of the Medan Belawan Tax Office is advised to strengthen human resource development programs while increasing employee work motivation through the provision of autonomy, career development opportunities, and active involvement in organizational activities.

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Published

2025-10-27

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