The Role of Work Motivation in Mediating the Effect of work Discipline on Employee Performance at the Medan Belawan Primary Tax Office Medan Belawan Primary Tax Service

Authors

  • Combat Hamonangan Manurung Universitas Pembangunan Panca Budi
  • Sri Rahayu Universitas Pembangunan Panca Budi
  • Kiki Farida Ferine Universitas Pembangunan Panca Budi

Keywords:

Work Discipline, Work Motivation, Employee Performance

Abstract

This study aims to analyze the effect of work discipline on employee performance with work motivation as a mediating variable at the Medan Belawan Tax Office (KPP). The type of research used is quantitative with a survey approach, involving all 100 permanent employees of the Medan Belawan KPP as samples. Data were collected through questionnaires and analyzed using Partial Least Squares (PLS) with SmartPLS 4. The results showed that work discipline had a positive and significant effect on employee performance and work motivation. Work motivation also had a positive and significant effect on employee performance. In addition, work motivation was found to mediate the effect of work discipline on employee performance, indicating that improving work discipline can more optimally improve performance when supported by high work motivation. These findings have practical implications for the management of KPP Medan Belawan to strengthen the implementation of work discipline, improve work facilities, and create a work climate that supports employee motivation, so that the quality of public services can be improved professionally.

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Published

2025-10-27

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