Sarah Najwa
221104011979
Penelitian ini bertujuan untuk menganalisis pengaruh Motivasi dan Lingkungan
Kerja terhadap Kinerja Pegawai pada Kantor Wilayah Direktorat Jenderal Pajak
Jawa Barat III. Penelitian ini dilatarbelakangi oleh pentingnya peningkatan kinerja
pegawai dalam mendukung efektivitas pelaksanaan tugas instansi, sehingga
diperlukan faktor-faktor yang dapat menunjang peningkatan kinerja pegawai,
diantaranya motivasi dan lingkungan kerja. Metode penelitian yang digunakan
adalah metode kuantitatif dengan pendekatan deskriptif dan verifikatif. Teknik
pengumpulan data dilakukan melalui penyebaran kuesioner kepada 113 pegawai
Kantor Wilayah Direktorat Jenderal Pajak Jawa Barat III sebagai responden
penelitian. Analisis data dalam penelitian ini menggunakan metode Structural
Equation Modeling (SEM) berbasis Partial Least Square (PLS) dengan bantuan
software SmartPLS 4.0.
Hasil penelitian menunjukkan bahwa variabel Motivasi berpengaruh positif dan
signifikan terhadap Kinerja Pegawai dengan nilai original sample sebesar 0,402,
nilai t-statistics sebesar 4,675 > 1,96, dan nilai p-values sebesar 0,000 < 0,05.
Sementara itu, variabel Lingkungan Kerja memiliki pengaruh positif namun tidak
signifikan terhadap Kinerja Pegawai dengan nilai original sample sebesar 0,185,
nilai t-statistics sebesar 1,783 < 1,96, dan nilai p-values sebesar 0,075 > 0,05. Selain
itu, hasil uji R-Square menunjukkan bahwa variabel Motivasi dan Lingkungan
Kerja mampu menjelaskan variabel Kinerja Pegawai sebesar 27,6%, sedangkan
sisanya sebesar 72,4% dipengaruhi oleh variabel lain di luar penelitian.
Berdasarkan hasil penelitian tersebut, dapat disimpulkan bahwa Motivasi memiliki
peran yang signifikan dalam meningkatkan Kinerja Pegawai, sedangkan
Lingkungan Kerja belum memberikan pengaruh yang signifikan terhadap Kinerja
Pegawai pada Kantor Wilayah Direktorat Jenderal Pajak Jawa Barat III.
Kata Kunci: Motivasi, Lingkungan Kerja, Kinerja Pegawai, SmartPLS.

This study aims to analyze the influence of Motivation and Work Environment on
Employee Performance at the Regional Office of the Directorate General of Taxes
West Java III. This research is motivated by the importance of improving employee
performance in supporting the effectiveness of institutional duties implementation.
Therefore, factors that can support the improvement of employee performance are
needed, including motivation and work environment. The research method used in
this study is a quantitative method with descriptive and verificative approaches.
Data collection was carried out through questionnaires distributed to 113
employees of the Regional Office of the Directorate General of Taxes West Java III
as the research respondents. The data analysis technique used in this research was
Structural Equation Modeling (SEM) based on Partial Least Square (PLS) with the
assistance of SmartPLS 4.0 software.
The results of the study indicate that the Motivation variable has a positive and
significant effect on Employee Performance, with an original sample value of
0.402, a t-statistics value of 4.675 > 1.96, and a p-values value of 0.000 < 0.05.
Meanwhile, the Work Environment variable has a positive but insignificant effect
on Employee Performance, with an original sample value of 0.185, a t-statistics
value of 1.783 < 1.96, and a p-values value of 0.075 > 0.05. In addition, the R
Square test results indicate that the Motivation and Work Environment variables
are able to explain 27.6% of the Employee Performance variable, while the
remaining 72.4% is influenced by other variables outside this study.
Based on the results of this study, it can be concluded that Motivation has a
significant role in improving Employee Performance, while the Work Environment
has not provided a significant influence on Employee Performance at the Regional
Office of the Directorate General of Taxes West Java III.
Keywords: Motivation, Work Environment, Employee Performance, SmartPLS.