Analisis Beban Kerja Mental Fungsional Penyuluh Pajak di Lingkungan Kanwil DJP Jakarta Timur dengan Metode NASA-TLX

Abstract

Ketidakseimbangan rasio pegawai dengan Wajib Pajak serta belum terakomodasinya pengukuran beban mental menjadi tantangan fungsional penyuluh pajak. Penelitian ini bertujuan menganalisis tingkat dan subskala dominan beban kerja mental fungsional penyuluh pajak di lingkungan Kantor Wilayah DJP Jakarta Timur. Menggunakan metode National Aeronautics and Space Administration Task Load Index (NASA-TLX) dengan teknik sensus pada seluruh populasi fungsional penyuluh pajak periode Agustus hingga Desember 2025, data dianalisis secara deskriptif kuantitatif dan kualitatif. Hasil penelitian menunjukkan beban kerja mental fungsional penyuluh pajak di seluruh unit kerja Kantor Wilayah DJP Jakarta Timur berada pada kategori tinggi hingga sangat tinggi dengan skor rata-rata Weighted Workload (WWL) berkisar antara 72,13 hingga 84,92. Subskala Performance (PE) dan Mental Demand (MD) teridentifikasi sebagai sumber beban kerja tertinggi sementara Physical Demand (PD) menjadi yang terendah, mengindikasikan bahwa pekerjaan ini bersifat sedenter namun memiliki tuntutan kognitif dan standar keberhasilan kinerja yang sangat berat

The imbalance in the employee-to-taxpayer ratio, combined with the lack of accommodation for mental load measurement, poses a challenge for tax extension officers. This study aims to analyze the level and dominant factors of mental workload among Functional tax extension officers within the East Jakarta Regional Tax Office. Utilizing the National Aeronautics and Space Administration Task Load Index (NASA-TLX) method with a census technique applied to the entire population of tax extension officers for the period of August to December 2025, the data were analyzed using quantitative and qualitative descriptive methods. The results indicate that the mental workload of tax extension officers across all work units at the East Jakarta Regional Tax Office falls within the high to very high category, with average Weighted Workload (WWL) scores ranging from 72,13 to 84,92. Performance (PE) and Mental Demand (MD) dimensions were identified as the highest sources of workload, while Physical Demand (PD) was the lowest, indicating that while this role is sedentary, it entails substantial cognitive demands and rigorous performance standards.