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274

THE EFFECT OF WORK ETHICS AND WORK ENVIRONMENT ON

EMPLOYEE PERFORMANCE AT THE JAKARTA PRIMARY TAX SERVICE

GAMBIR TIGA

Munir Azhari

, Harries Madiistriyatno

, Sukar Naibaho

STIMA IMMI, Jakarta, Indonesia

1,2,3

[email protected]

, [email protected]

PAPER INFO ABSTRACT

Received: 01-02-2023

Revised: 25-02 2023

Approved: 18-03-2023

This research is quantitative, descriptive, and associative type. The population

in this study was 70 employees at the Gambir Tiga Jakarta Primary Tax Service

Office. The sampling technique in this study is total sampling. With the total

sampling technique, a sample of 70 employees was taken at the Gambir Tiga

Jakarta Primary Tax Service Office as respondents in this study. The results of

this study indicate that: 1) There is an influence of work ethic on employee

performance, as evidenced by the count for the X1 variable (Work Ethic) of

13,491, while the value of the t table for n = 70 is 1,994. So t arithmetic> table

or 13,491> 1,994, it can be concluded that the Work Ethic variable influences

partially the Job Performance of Employees. The coefficient regression value

of the. The work ethic variable (X1) to the Employee Job Performance variable

(Y) is 0.405. This means that if the Work Ethics variable (X1) rises by 1 unit it

will increase the. Employee Job Performance (Y) variable by 0.405, assuming

the Work Ethics variable (X1) is considered constant. 2) There is an influence

of the work environment on employee work performance, as evidenced by the

count for the X2 variable (Work Environment) of 16,862, while the value of the

table for n = 70 is 1,994. So tcount>table or 16,862>1,994, it can be concluded

that partial Work Environment variables affect Employee Work Performance.

The value of the regression coefficient of the Work Environment variable (X2)

to the Employee Job Performance variable (Y) is 0.605. This means that if the

Work Environment variable (X2) increases by 1 unit, it will increase the

Employee Job Performance (Y) variable by 0.605, assuming the Work

Environment variable (X2) is considered constant. 3) There is an influence of

work ethic and work environment together on employee work performance, as

evidenced by the ANOVA or Ftest or Fcount test in the value of 302,319 which

is greater than Ftable of 2.74 with a significant level of 0,000 because 0,000

<0.05, so it can be said that the Work Ethics variable (X1) and Work

Environment variable (X2) together influence the Employee Performance

variable (Y). While the Adjusted R. Square value of 0.900. This shows that 90%

of the work ethic and work environment simultaneously (jointly) affect

employee work performance, while the remaining 10% is influenced by other

factors not examined in this study.

Keywords: Supervision; Discipline; Employee Work Effectiveness

INTRODUCTION

Competition in various sectors makes the process of managing and maintaining

organizational management increasingly receive serious attention from all elements of an

organization. Based on Law Number 23 of 2014 concerning Regional Government, it has logical

consequences for local governments, namely by developing and empowering apparatus to be

more professional, responsive, and transparent. Given this fact, improving the quality of human

resources is a must for every government apparatus. The improvement of employee performance

(Undang-Undang, 2014).

For an organization, work performance is a very important and interesting part because it

has proven to be of great benefit. Without good work performance from all employees, the success

of government agencies in achieving goals will be difficult to achieve.

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275

Discussing work performance cannot be separated from the factors that support these

achievements. Among them are work ethic and employee work environment because both are an

important part of an employee's work behavior.

Employee work performance can be used as a basis for job promotion (position promotion),

compensation increases, transfers, and layoffs. To find out the work performance of employees,

work performance appraisal is carried out, through the performance appraisal process it can be

seen the results of employee performance every year, whether or not the goals of the organization

are achieved. In general, people who are involved in human resource management evaluate

employee performance, this is a very important part of the entire work process of the employee

concerned.

The size of an organization's performance cannot be measured by service providers, but

rather by service recipients. This is because performance is output and not input. Parties who can

feel the output are not service providers (bureaucracy) but service users (community). Therefore,

in measuring performance, inevitably must involve consumers who come from the service user

community.

The Jakarta Gambir Tiga Pratama Tax Service Office in its work activities tries to always

emphasize all of its employees to be able to achieve good work performance, where the benefits

of this achievement are not only felt by individuals but also by the organization concerned.

Achieving these achievements it is not as easy as imagined by all employees, the processes and

obstacles in achieving these achievements are influenced by various factors. One of them is the

individual factor where, the relationship between employees can be well established or not,

cooperation among employees in one section, another section, or with superiors, and also

providing good service to the community.

To get good performance, the human resources in the Jakarta Primary Tax Office Gambir

Tiga must also have good quality. If the quality of human resources is not good, then their

performance in carrying out their duties will not be as it should be. In this case, it is assumed that

the work performance of the employees of the Jakarta Primary Tax Service Gambir Tiga is

influenced by the work ethic and work environment factors.

A high work ethic should be owned by every employee because every organization needs

the hard work and high commitment of every employee, otherwise, it will be difficult for the

organization to develop. Every organization that always wants to move forward, will involve

members for its performance, including every organization must have a work ethic.

The phenomenon of services performed by employees at the Jakarta Primary Tax Service

Office Gambir Tiga to the community is still not good, it is related to the work ethic of employees

at the Jakarta Primary Tax Service Office, Gambir Tiga, which is still not good. The work ethic

of the employees is also still not high. Low work ethic can be seen from the fact that employees

are often late for work, otherwise, they go home earlier from working hours. In addition,

employees look relaxed in doing a job, as if there is no workload at all.

This opinion indicates the importance of organizational success which must be supported

by several factors, including work ethic and work environment. Every employee needs to have a

work ethic and work environment to ensure organizational life is safe, orderly, and smooth.

Good working environment conditions will achieve optimal results when humans can carry

out work optimally, and supported by a conducive, healthy, safe, and comfortable work

environment that will encourage the productivity of the institution so that the achievement of

institutional goals becomes more effective. The work environment is everything that is around

employees that can affect the implementation of work. The work environment is the overall work

facilities and infrastructure around employees who are doing work that can affect the

implementation of work including the workplace, facilities, cleanliness, lighting, calm, including

the working relationship between the people in that place.

In principle, the state of the work environment must be appropriate and fair for the

performance or services of employees of the organization in achieving a goal. The work

environment can be used as an important thing for employees where every employee has the right

to it. The work environment is one thing sensitive in the world of work because it can make

The Effect of Work Ethics and Work Environment On Employee Performance

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276

employees feel satisfied working in an organization that will have an impact on employees in

improving employee performance.

Formulation of the problem

Based on the background of these problems, the core problems in this thesis research are:

1. Is there a significant influence between work ethic and employee performance at the Jakarta

Primary Tax Office, Gambir Tiga?

2. Is there a significant influence on the work environment on employee performance at the

Jakarta Primary Tax Office, Gambir Tiga?

3. Is there a significant influence between work ethic and work environment together on

employee performance at the Jakarta Primary Tax Service Office, Gambir Tiga?

Research purposes

A study conducted by researchers will have a purpose. Therefore, this research has the

following research objectives:

1) To determine the significant effect of work ethic on employee performance at the Jakarta

Primary Tax Office, Gambir Tiga.

2) To determine the significant influence of the work environment on employee performance at

the Tax Service Office Primary Jakarta Gambir Tiga.

3) To determine the significant influence between work ethic and work environment together on

employee performance at the Jakarta Primary Tax Office Gambir Tiga

Literature review

Work ethic

According to Geertz (Kumorotomo, 2005, p. 389) defines ethos is "a fundamental attitude

towards self and the world that is dating life".

Hany Mulyawati (2014: 56), work ethic is the spirit of work that characterizes and

believes a person or a group. According to (Sinamo, 2011, p. 26), a work ethic is a set of positive

behaviors that are rooted in fundamental beliefs accompanied by a total commitment to an integral

work paradigm.

Furthermore, Sinamo in (Arsad, 2017, pp. 136–137) says that the work ethic is a set of

positive behaviors rooted in fundamental beliefs accompanied by a total commitment to an

integral work paradigm. According to him, if a person, an organization, or a community adheres

to a work paradigm, believes, and is committed to that work paradigm, all of this will give birth

to their unique work attitudes and behaviors. That will be the work ethic and culture.

From the definitions above, a synthesis can be taken that work ethic is a set of basic

attitudes or views held by a group of people to assess work as something positive for improving

the quality of life so that it affects work behavior.

Dimensions of Work Ethics

Several dimensions influence work ethic, Boatwright and Slate (Lubis, 2017, pp. 11–12),

namely:

a. Age

b. Gender

c. Educational background

d. Length of work

Nature of Work Ethic

According to Weber in (Tebba, 2003, p. 1) it is necessary to pay attention to the ethical

characteristics that must be developed in the work ethic process, namely:

a. Responsible nature

b. Thrift

Characteristics of High and Low Work Ethics

According to Darodjat, the characteristics of someone who has a high work ethic are:

(Darodjat, 2015).

a. Have work motivation, namely motivation within and from outside the individual

b. Have a future orientation.

c. Morality is an attitude of seriousness at work.

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d. Work hard and value time.

e. Discipline in work, responsibility.

f. Economical and simple.

g. Diligent and tenacious.

Work environment

Nitisemito also argues that the work environment is everything that exists around workers

who can influence themselves in carrying out assigned tasks (Nitisemito, 2011, p. 183). stated

that the work environment is the whole of the tools and materials encountered, the surrounding

environment in which a person works, his work methods, and work arrangements both as

individuals and groups (Sedarmayanti, 2018, p. 21).

According to Sri Widodo (Soedarso, 2018, p. 95), The work environment is an environment

where employees can carry out their daily tasks with all the work facilities and infrastructure

needed to carry out these tasks. Meanwhile, according to Subagyo (Subagyo, 2014) the work

environment can be said to be the conditions that exist in the workplace, both physical and non-

physical, which affect employees in carrying out their work. Sedarmayanti argues that a place

where there is a group where there are several supporting facilities to achieve company goals by

the company's vision and mission (Sedarmayanti, 2018, p. 23).

From the definitions above, synthesis can be taken that the work environment is everything

that is around the employee at work, both physical and non-physical, which can influence him in

carrying out his tasks and daily work.

Work Environment Dimensions

According to Suwatno and Priansa in general the work environment is as follows (Suwatno

& Priansa, 2011, p. 163).

a. Work Space Plan b. Job Plan

b. Working Environment Conditions

c. Overwork

d. Poor Surveillance System

e. Disputes Between Personal And

f. Group

Work Environment Indicators

According to Sri Widodo (Widodo, 2016, p. 96), indicators that influence the formation of

a working environment condition include:

a. On-site lighting Work

b. Setting the air temperature in Place

c. Work

d. Humidity at Work d. Noise at Work

e. Air Circulation in the Workplace

f. Mechanical Vibration at Work

g. Coloring at Work

h. Decoration at Work

i. Music at Work

j. Safety and Convenience in Workplace

Employee Performance

Ivancevich and Matteson (Agustina, 2011), work performance is a result of employee work

obtained from the resultant or a combination of employee and organizational behavior. Robbins

in (Wijono, 2010, p. 79) explains that work performance is an employee's effort to achieve the

objectives or goals of the company.

Meanwhile, Rivai (Rivai Zainal & Jauvani Sagala, 2011, p. 274), work performance (job

performance) is the level of success of employees in completing their work. Work performance

is the process through which organizations evaluate or assess employee performance.

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278

From the definitions above it can be taken that synthesis work performance is the result of

work in quality and quantity achieved by an employee during a certain period of time in carrying

out his work duties in accordance with the responsibilities given to him.

Dimensions of Work Performance

Jobs with high results should be achieved by employees. Nasution (Nasution, 2011, p.

99) states that measures that need to be considered in work performance include :

a. quality of work

b. Work quantity

c. Work discipline

d. initiative

e. Cooperatio

Work Performance Assessment Factors

According to Steers, in (Edy, 2011), people believe in individual work performance in the

form of a combined function of three factors, namely:

a. Ability and interest of a worker

b. Clarity and acceptance of the explanation of the role of an employee

c. Level of work motivation

Performance Assessment Elements Work

According to (Hasibuan, 2016, p. 10) there are 11 elements of performance appraisal.

Employees who have good work performance must have each of the following elements of work

performance:

a. Loyalty (loyalty)

b. work performance c. Honesty

c. Discipline e. Creative

d. Cooperation

e. Leadership h. Personality

f. Initiative

g. Proficiency

h. Responsibility

Hypothesis

Thus, the hypothesis in this study can be formulated as follows:

1. The Effect of Work Ethics on Employee Work Performance at the Gambir Tiga Jakarta

Pratama Tax Service Office.

2. The Influence of the Work Environment on Employee Work Performance at the Gambir Tiga

Jakarta Pratama Tax Service Office.

3. The Effect of Work Ethics and Work Environment on Employee Work Performance at the

Jakarta Primary Tax Office, Gambir Tiga.

RESEARCH METHOD

Population and Sample

The population in this study were 70 employees at the Gambir Tiga Jakarta Pratama Tax

Service Office. The sampling technique in this study is total sampling. The reason for taking total

sampling is because according to Sugiyono (Dr Sugiyono, 2013) the total population is less than

100, the entire population is used as a research sample. With the total sampling technique, a

sample of 70 employees was taken at the Jakarta Primary Tax Service Gambir Tiga as respondents

in this study.

Data analysis technique

The analysis technique used in this study is a quantitative analysis technique using

statistics. Furthermore, to obtain and speed up data input, statistical software is used to support

this research. The software used to support this research is the SPSS (Statistical Product and

Service Solutions) version 20.

Hypothesis Testing Techniques

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279 Return: Study of Management, Economic and Bussines, Vol. 2(3), March 2023

The t-test and F-test were used to test the hypothesis. The hypothesis testing technique in

this study used computer assistance, the Statistical Product and Service Solutions (SPSS) Version

20 for Windows program. The test statistics used are as follows:

a. t test

To test significance a correlation coefficient, then you can use the student's t-test statistics

with the following formula:

√

$%&

√

'%!

Source: Sugiyono (2014)

Information:

t = t test value

r = Correlation coefficient

n = Number of samples

To find out whether the hypothesis is rejected or not, reveal the rules used in testing the

research hypothesis as cited below: (Sunarto, 2013)

1) If t

hitung

≥ t

tabel,

, then H

rejected means significant.

2) If

hitung

≤ t

tabel

then H

is accepted meaning it is not significant.

b. F test

The F test is used to find out whether there is an influence simultaneously between the

independent variables on the dependent variable. The F test formula according to Sugiyono (2014)

is as follows:

$%&!

'"$(&#&%'

Information:

F = F value (F count)

R2 = Multiple correlation coefficient

K = Number of independent variables n = Sample size

The basis for decision making is as follows:

1) If F

hitung

< F

tabel

,, then H

accepted.

2) If F

hitung

> F

tabel

,, then H

rejected.

Coefficient of Determination (KD)

The coefficient of determination is used to determine the influence between the two

variables (X

, X

, and Y), how much influence is between the two variables studied, then the

coefficient of determination (Kd) is calculated with the assumption that other factors outside the

variables are considered constant or fixed (ceteris paribus ). The formula for the coefficient of

determination (Kd) is:

KD = r

x 100%

Sumber: Sugiyono (Sugiyono, 2012)

Information:

K = Coefficient of determination

r = Pearson's correlation coefficient

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280

RESULTS AND DISCUSSION

Hypothesis test

Table 1

Coefficients

Model

Unstandardized

Coefficients

Standardized

Coefficients

Sig.

Std. Error

Beta

(Constant)

3.167

1.835

1.726

.089

Etos Kerja (X1)

.405

.051

.434

7.913

.000

Lingkungan Kerja (X2)

.605

.056

.590

10.755

.000

a. Dependent Variable: Prestasi Kerja Pegawai (Y)

a. The Effect of Work Ethics (X

) on Employee Performance (Y)

If you pay attention to the results of the coefficients table above using SPSS analysis

calculations version 20, the tcount value for variable X

(Work Ethics) is 13,491, while the

ttable value for n = 70 of 1,994. So t

hitung

tabel or 13,491 > 1,994, it can be concluded

that by partial work ethic variables affect employee performance.

b. The Effect of the Work Environment (X

) on Employee Performance (Y)

If you pay attention to the results of the coefficient table above using SPSS analysis

calculations version 20, then the tcount value for variable X2 (Work Environment) is 16,862,

while the ttable value for n = 70 is 1,994. So

hitung

> t

tabel or 16,862 > 1,994, it can be

concluded that partially the Work Environment variable has an effect on Employee

Performance.

F test

Table 2

ANOVA

Model

Sum of Squares

Mean Square

Sig.

Regression

8211.302

4105.651

302.318

.000

Residual

909.898

13.581

Total

9121.200

a. Dependent Variable: Prestasi Kerja Pegawai (Y)

b. Predictors: (Constant), Lingkungan Kerja (X2), Etos Kerja (X1

From the results of the table above, namely the ANOVA or Ftest or Fcount test, a value of

302,319 is obtained which is greater than the Ftable of 2.74 with a significant level of 0.000

because 0.000 <0.05, it can be said that the Work Ethic variable (X

) and the Work Environment

variable (X

) together influence the Employee Performance variable (Y).

Summary Models

Table 3

Model Summary

Model

R Square

Adjusted R Square

Std. Error of the

Estimate

.949

.900

.897

3.68518

a. Predictors: (Constant), Lingkungan Kerja (X2), etos Kerja (X1)

b. Dependent Variable: Prestasi Kerja Pegawai (Y)

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281 Return: Study of Management, Economic and Bussines, Vol. 2(3), March 2023

Based on the Model Summary table, the Adjusted R Square value is 0.900. This shows that

90% of the work ethic and work environment simultaneously (together) affect employee

performance, while the remainder is 10% is influenced by other factors not examined in this study.

CONCLUSION

Based on the chapter on the results of the analysis and discussion of "The Influence of

Work Ethics and Work Environment on Employee Performance at the Jakarta Primary Tax

Service Gambir Tiga", the author will draw conclusions from the results of the research or writing

of this thesis. The conclusions from the results of this study are as follows: 1) There is an effect

of work ethic on employee work performance, as evidenced by the tcount value for variable X1

(Work Ethic) of 13,491, while the ttable value for n = 70 is 1,994. S t

hitung

tabel or 13,491 >

1,994, it can be concluded that partially Variable Work Ethics influences Employee Work

Performance. 2) There is an influence of the work environment on employee performance, it is

proven that the tcount value for variable X

(Work Environment) is 16,862, while the ttable value

for n = 70 is 1,994. So

hitung >

tabel or 16,862 > 1994, it can be concluded that partially the

work environment variable has an effect on Employee Performance. 3) There is an influence of

work ethic and work environment together on employee performance, as evidenced by the

ANOVA test or Ftest or

hitung, the value of 302,319 is greater than Ftable of 2.74 with a

significant level of 0.000 because 0.000 <0.05, it can be said that the Work Ethics variable (X

)

and the Work Environment variable (X

) simultaneously affect the Employee Performance

variable (Y). Meanwhile, the Adjusted R Square value is 0.900. This shows that 90% of the work

ethic and work environment simultaneously (together) affect employee performance, while the

rest by 10% has an effect on other factors not examined in this study.

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