Penerapan Flexible Working Arrangement terhadap Kinerja Account Representative di Kantor Wilayah Direktorat Jenderal Pajak Jawa Barat III Jawa Barat III

Abstract

The COVID-19 pandemic has limited many economic activities and has had a tremendous impact on the economic performance of countries in the world. The private sector and the government sector adapt to maintain job activity and maintain work productivity. The implementation of Work From Home (WFH) as part of the Flexible Working Arrangement (FWA) is a new work pattern carried out by the Ministry of Finance during the pandemic. One of the units under the Ministry of Finance that adapts work culture in the form of FWA is the Directorate General of Taxes (DGT). The Account Representative (AR) as one of the employee structures at the DGT also adjusts work patterns during the pandemic. Evaluation of AR performance during the pandemic showed a decline in performance and the many challenges that AR experienced during the pandemic. The purpose of this study was to analyze the effect of WFH on the work environment, work motivation, job satisfaction, and employee performance as well as the relationship between work environment and work motivation on job satisfaction and employee performance. This research was conducted on AR located at the Tax Service Office (KPP) in the West Java III Regional Tax Office. The number of AR that became the population of this study as of February 28, 2022 was 404 AR. The time of data collection was carried out in February 2022– Maret 2022. The types of data used are primary data and secondary data. Primary data was obtained from the results of distributing questionnaires online and secondary data obtained from journals, books, scientific writings, and articles on the internet. This research was conducted on 145 AR respondents who had filled out a questionnaire with a semantic difference scale. This research uses descriptive research method and data processing is done by SEM PLS. The results showed that WFH had a positive effect on performance either directly or through mediation of the work environment, work motivation and job satisfaction. WFH has a positive influence on the work environment, work motivation, job satisfaction and employee performance. This shows that the implementation of WFH is a work model that is quite feasible to use in the long term and has an impact on workers. The managerial implication that DGT needs to do is to formulate a measurable and systematic work model to support FWA in the long term and create evaluations that are in line with work targets. DGT needs to expand the discussion space and e-learning as a means of increasing knowledge of AR. The role of superiors as supervisors is also very important to provide support for AR kinerja performance.