Hamidah Hadzami
221104010943

Penelitian ini bertujuan untuk menganalisis pengaruh gaya kepemimpinan
dan lingkungan kerja terhadap kinerja pegawai di UPT Pajak Jonggol.
Penelitian dilatarbelakangi oleh rendahnya realisasi target penerimaan pajak
daerah selama periode 2021–2025 yang diduga dipengaruhi oleh gaya
kepemimpinan yang kurang efektif serta kondisi lingkungan kerja yang belum
kondusif. Penelitian menggunakan pendekatan kuantitatif dengan metode
survei terhadap seluruh pegawai UPT Pajak Jonggol. Data dikumpulkan
melalui kuesioner dan dianalisis menggunakan metode SEM-PLS dengan
bantuan aplikasi SmartPLS. Hasil penelitian menunjukkan bahwa gaya
kepemimpinan dan lingkungan kerja berpengaruh positif dan signifikan
terhadap kinerja pegawai, baik secara parsial maupun simultan. Temuan
penelitian menegaskan bahwa peningkatan kinerja pegawai dapat dicapai
melalui penerapan gaya kepemimpinan yang efektif serta penciptaan
lingkungan kerja yang nyaman dan mendukung. Oleh karena itu, kedua aspek
tersebut perlu ditingkatkan secara bersama-sama untuk mendukung
optimalisasi kinerja pegawai dan pencapaian target penerimaan pajak daerah.
Kata Kunci: Gaya Kepemimpinan, Lingkungan Kerja, Kinerja Pegawai, SEM
PLS, UPT Pajak Jonggol

This study aims to analyse the influence of leadership style and the
working environment on employee performance at the Jonggol Tax Office. The
study was prompted by the low achievement of local tax revenue targets during
the 2021–2025 period, which is believed to have been influenced by an
ineffective leadership style and a working environment that is not yet
conducive. The study employs a quantitative approach using a survey method
targeting all employees at the Jonggol Tax Office. Data were collected via a
questionnaire and analysed using the SEM-PLS method with the assistance of
the SmartPLS application. The results indicate that leadership style and the
work environment have a positive and significant influence on employee
performance, both partially and simultaneously. The findings confirm that
improved employee performance can be achieved through the application of
effective leadership styles and the creation of a comfortable and supportive
work environment. Therefore, both aspects need to be improved in tandem to
support the optimisation of employee performance and the achievement of local
tax revenue targets.
Keywords: Leadership Style, Work Environment, Employee Performance,
SEM-PLS, Jonggol Tax Office