Analisis Determinan Employee Change Engagement dalam Mendukung Implementasi PSIAP di Direktorat Jenderal Pajak

Abstract

Modernisasi sistem administrasi perpajakan mendorong Direktorat Jenderal Pajak (DJP) untuk mengimplementasikan Pembaruan Sistem Inti Administrasi Perpajakan (PSIAP) atau Coretax. Transformasi skala besar ini mengubah proses bisnis secara fundamental melalui integrasi sistem yang masif. Perubahan sistematis ini tidak hanya menuntut pembaruan teknologi fisik, tetapi juga kesiapan adaptasi dari sumber daya manusia di seluruh unit vertikal DJP. Tantangan seperti peningkatan beban kerja operasional dan kebaruan prosedur dapat memicu kelelahan kerja serta resistensi pegawai. Untuk merespons dinamika ini, institusi perlu memahami perilaku adaptif pegawai secara mendalam melalui pendekatan model Job Demands-Resources (JD-R) dan Employee Change Engagement. Penelitian ini bertujuan untuk mengetahui bagaimana hubungan change-related job demands, change-related job resources, dan change specific personal resources terhadap change engagement; bagaimana hubungan antara change specific personal resources dan change engagement terhadap positive change outcomes; serta bagaimana hubungan change-related job demands, change-related job resources, dan change specific personal resources, change engagement secara simultan terhadap positive change outcomes terkait dengan implementasi Proyek Pembaruan Sistem Inti Administrasi Perpajakan (PSIAP). Penelitian ini menggunakan Structural Equation Modeling - Partial Least Squares (SEM-PLS) sebagai metode analisis untuk menguji hubungan antar variabel change-related job demands, change-related job resources, change specific personal resources, change specific personal resources, change engagement, serta positive change outcomes. Teknik ini dipilih karena mampu menjelaskan varians antar variabel secara akurat serta mengevaluasi model pengukuran dan struktural secara simultan. Data diperoleh melalui kuesioner yang disebarkan secara daring kepada responden yang merupakan pegawai di lingkungan Kantor Wilayah Direktorat Jenderal Pajak Jakarta Timur. Sampel penelitian ditentukan menggunakan teknik purposive sampling dengan kriteria responden yang terdampak dan terlibat langsung dalam operasionalisasi masa transisi sistem PSIAP. Hasil penelitian ini menunjukkan bahwa change-related job demands dan change-related job resources berpengaruh positif dan signifikan terhadap change specific personal resources maupun change engagement. Hal tersebut berarti penambahan beban tugas yang dikelola secara terstruktur dan diimbangi oleh ketersediaan fasilitas serta dukungan kepemimpinan yang memadai justru memacu pegawai untuk beradaptasi. Dukungan atasan dan infrastruktur yang optimal bertindak sebagai pilar yang menguatkan mental pegawai sehingga memotivasi mereka untuk merespons pembaruan sistem secara proaktif. Hal ini sejalan dengan prinsip manajemen perubahan yang menekankan keseimbangan antara ekspektasi kerja dan dukungan keorganisasian. Sebaliknya, change specific personal resources tidak memiliki pengaruh langsung yang signifikan terhadap positive change outcomes. Hal ini menunjukkan bahwa optimisme, resiliensi, dan pola pikir untuk bertumbuh pada dasarnya lebih dominan berfungsi sebagai pelindung internal dari tekanan stres. Kapasitas personal pegawai ini tidak cukup kuat untuk memproyeksikan kesuksesan sistem secara mandiri tanpa adanya partisipasi variabel lain. Namun, change engagement terbukti berpengaruh positif dan signifikan terhadap positive change outcomes. Hal tersebut dapat diartikan keyakinan mengenai efektivitas implementasi PSIAP hanya akan terwujud ketika kemampuan personal tersebut diaktualisasikan ke dalam dedikasi nyata di lapangan. Oleh karena itu, penguatan mental dan penciptaan iklim kerja yang partisipatif menjadi kunci utama untuk memastikan keberhasilan transformasi birokrasi perpajakan jangka panjang.

The modernization of the tax administration system encourages the Directorate General of Taxes (DJP) to implement the Core Tax Administration System (PSIAP) or Coretax. This large-scale transformation fundamentally changes business processes through massive system integration. This systematic change requires not only physical technology updates but also the adaptive readiness of human resources across all DJP vertical units. Challenges such as increased operational workloads and novel procedures can trigger burnout and employee resistance. To respond to this dynamic, the institution needs to deeply understand employee adaptive behavior through the Job Demands-Resources (JD-R) and Employee Change Engagement models, including considering psychological resilience and institutional support in the change management strategy. This study aims to analyze the relationships of change-related job demands, change-related job resources, and change-specific personal resources with employee change engagement among DGT employees during PSIAP implementation; to analyze the relationships of change-specific personal resources and employee change engagement with positive change outcomes; and to examine the simultaneous relationships of change-related job demands, change-related job resources, change-specific personal resources, and employee change engagement with positive change outcomes. The study also provides an overview of the level of employee engagement in responding to organizational transformation through PSIAP implementation.. This research uses Structural Equation Modeling - Partial Least Squares (SEM-PLS) as the analytical method to test the relationships among the variables of job demands, job resources, personal resources, change engagement, and positive change outcomes. This technique was selected because it can accurately explain the variance among variables and simultaneously evaluate the measurement and structural models. Data were obtained through online questionnaires distributed to respondents who are employees within the Directorate General of Taxes in the East Jakarta region. The research sample was determined using a purposive sampling technique with the criteria of respondents being affected by and directly involved in the operationalization of the PSIAP system transition period. The results of this study indicate that change-related job demands, and change-related job resources have a positive and significant effect on both the change-related personal resources and change engagement. This implies that the addition of workloads managed in a structured manner and balanced by the availability of adequate facilities and leadership support encourages employees to adapt. Optimal supervisor support and infrastructure act as pillars that strengthen employee mental resilience, thereby motivating them to respond to system updates proactively. This is in line with change management principles that emphasize the balance between work expectations and organizational support. Conversely, the individual capacity to change does not have a significant direct effect on positive change outcomes. This indicates that optimism, resilience, and a growth mindset essentially function more dominantly as internal protectors against stress pressure. This personal capacity of employees is not strong enough to project system success independently without the participation of other variables. However, change engagement is proven to have a positive and significant effect on positive change outcomes. This means that beliefs regarding the operational effectiveness of Coretax will only materialize when such personal capacity is actualized into tangible dedication in the field. Therefore, mental strengthening and the creation of a participatory work climate are key to ensuring the long-term success of the tax bureaucracy transformation.