Analysis of the Influence of Work Environment, Education, Training and Compensation on Employee Performance at the Medan Petisah Primary Tax Service Office in 2024

Denny Philip Mangunsong

Management, Universitas Islam Sumatera Utara, Medan City, Indonesia.

Joko Wiwoho

Management, Universitas Islam Sumatera Utara, Medan City, Indonesia.

Indah Agustina Manurung

Management, Universitas Islam Sumatera Utara, Medan City, Indonesia.

Hakim Janter Parluhutan Sitorus

Management, Universitas Islam Sumatera Utara, Medan City, Indonesia.

Christian Rezeki Padang

Management, Universitas Islam Sumatera Utara, Medan City, Indonesia.

Tengku Ahmad Helmi *

Management, Universitas Islam Sumatera Utara, Medan City, Indonesia.

*Author to whom correspondence should be addressed.


Abstract

Aims: This study aims to analyze and determine the influence of work environment, education, training, and compensation on employee performance at the Petisah Medan Pratama Tax Service Office in 2024, both partially and simultaneously.

Study Design:  This study employs a quantitative research design with a causal (explanatory) approach, using a cross-sectional survey method to analyze the influence of work environment, education and training, and compensation on employee performance at the Medan Petisah Pratama Tax Service Office.

Place and Duration of Study: This research was conducted at the Medan Petisah Pratama Tax Service Office located at Jalan Asrama Number 7A, Medan City, North Sumatra Province. This research process was carried out and completed in August to October 2024.

Methodology: The research data were collected through interviews, questionnaires, and documentation. The analysis technique used was multiple regression with the help of the IBM SPSS version 24 program with a population of 103 employees and a research sample of 51 employees.

Results: The results of the analysis show that: 1) The work environment has a positive and significant effect on employee performance, with a t-count value > t-table (2.655 > 2.012) at a significance level of 95%; 2) Education and training have a positive and significant effect on employee performance, supported by a t-count value > t-table (2.201 > 2.012) at a significance level of 95%; 3) Compensation also has a positive and significant effect on employee performance, with a t-count value > t-table (2.419 > 2.012) at a significance level of 95%. Simultaneously, the work environment, education and training, and compensation have a positive and significant effect on employee performance, as indicated by the F-count value > F-table (19.950 > 2.80). Thus, the hypothesis proposed in this study is accepted.

Conclusion: The results of this study indicate that improvements in aspects of the work environment, education and training, and compensation can significantly improve employee performance at the Medan Petisah Pratama Tax Service Office.

Keywords: Work environment, education and training, compensation, employee performance, tax service office


How to Cite

Mangunsong, Denny Philip, Joko Wiwoho, Indah Agustina Manurung, Hakim Janter Parluhutan Sitorus, Christian Rezeki Padang, and Tengku Ahmad Helmi. 2025. “Analysis of the Influence of Work Environment, Education, Training and Compensation on Employee Performance at the Medan Petisah Primary Tax Service Office in 2024”. Asian Journal of Economics, Business and Accounting 25 (4):645-58. https://doi.org/10.9734/ajeba/2025/v25i41777.

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