Pengaruh Tingkat Pendidikan dan Insentif Terhadap Kinerja Pegawai pada Badan Pengelolaan Pajak dan Retribusi Daerah Provinsi Sumatera Utara

Abstract

The purpose of this study was to find out and analyze the influence of education levels and incentives on employee performance at the Regional Tax and Retribution Management Agency of North Sumatra Province. The data used in this study are primary data and secondary data. This type of research is associative research Data analysis method used is descriptive quantitative by using multiple linear regression. Primary data collection is carried out through questionnaires distributed to employees of the Tax Management and Retribution Agency of North Sumatra Province. The population of the study amounted to 169 respondents and the determination of the number of research samples was carried out using the Slovin formula so that the population studied was 60 respondents. This research is associative research and hypothesis testing using multiple linear regression analysis. The results showed that simultaneously the level of education and incentives had a significant effect on the performance of employees at the Regional Tax and Retribution Management Agency of North Sumatra Province. The partial test shows that the education variables and incentive variables have a significant effect on the performance of employees in the Regional Tax and Retribution Management Agency of North Sumatra Province and there is a relationship that has a positive effect between education, incentives on employee performance.