The Role of Job Satisfaction in Mediating the Effect of Work Stress on Employee Performance at the Medan Belawan Primary Tax Service Office

Abstract

Employee performance is an important factor in determining the success of public organizations, including the Medan Belawan Tax Office (KPP), which plays a strategic role in optimizing state revenue and providing services to taxpayers. High revenue targets, administrative burdens, and work pressure have the potential to cause work stress that can impact employee performance. This study aims to analyze the effect of work stress on employee performance with job satisfaction as a mediating variable at the Medan Belawan Tax Office. This study uses a quantitative approach with a census method of 100 permanent employees. Data were collected through questionnaires and analyzed using the Partial Least Square (PLS) method with the help of SmartPLS. The results show that work stress has a negative and significant effect on employee performance and job satisfaction. Job satisfaction has a positive and significant effect on employee performance. In addition, job satisfaction mediates the effect of work stress on employee performance. These findings indicate that effective work stress management and increased job satisfaction are important factors in maintaining and improving employee performance. This study is expected to contribute theoretically to the development of human resource management in the public sector and serve as practical consideration for the leadership of KPP Pratama Medan Belawan in formulating human resource management policies oriented toward employee welfare and performance.