The Role of Work Motivation in Mediating the Effect of Recognition on Organizational Commitment at the Tax Service Office Pratama Medan Belawan

Authors

  • Imam Ananda Universitas Pembangunan Panca Budi
  • Hernawaty Universitas Pembangunan Panca Budi
  • Mesra B Universitas Pembangunan Panca Budi

Keywords:

Rewards, Work Motivation, Organizational Commitment

Abstract

This study aims to analyze the effect of rewards on organizational commitment with work motivation as a mediating variable among employees of the Medan Belawan Tax Office. Organizational commitment is an important factor in determining employee performance quality, while rewards and work motivation are believed to be the main drivers of employee engagement and loyalty. This study uses a quantitative approach with a population of 100 permanent employees of the Medan Belawan Tax Office. Data were collected through questionnaires and analyzed using Partial Least Squares (PLS) to test the validity, reliability, and direct and indirect effects between variables. The results show that rewards have a positive and significant effect on work motivation (t-statistic = 9.701; p < 0.05) and organizational commitment (t-statistic = 2.783; p < 0.05). Work motivation also has a positive and significant effect on organizational commitment (t-statistic = 4.572; p < 0.05). Furthermore, work motivation is proven to mediate the effect of rewards on organizational commitment (t-statistic = 3.970; p < 0.05). This confirms that appropriate rewards can increase employee work motivation, which in turn strengthens their commitment to the organization. Based on these findings, it is recommended that the leadership of KPP Medan Belawan strengthen the reward system, both financial and non-financial, and create a work environment that supports employee motivation and emotional attachment, so that organizational commitment can increase sustainably.

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Published

2025-10-27

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