Raden Roro Brian Geta Hari Saputri, Priyastiwi Priyastiwi, Achmad Tjahjono

THE EFFECT OF JOB PROMOTIONS AND POSITION MUTATIONS ON JOB SATISFACTION OF EMPLOYEES OF THE DIRECTORATE GENERAL OF TAXES WITH WORK-LIFE BALANCE AS AN INTERVENING VARIABLE

Introduction

The effect of job promotions and position mutations on job satisfaction of employees of the directorate general of taxes with work-life balance as an intervening variable. Explore how job promotions and mutations affect DGT employee job satisfaction, with work-life balance as a key intervening variable. Discover findings from Yogyakarta's DGT office.

Abstract

This study aims to analyze the influence of position promotions and position mutations on job satisfaction of employees of the DGT Regional Office of the Special Region of Yogyakarta. In addition, this study also analyzes the indirect influence of job promotions and job mutations on job satisfaction through work-life balance as an intervening variable. The method used is a descriptive quantitative approach with the Structural Equation Model (SEM) analysis technique. Data was collected through a questionnaire and analyzed using Smart PLS 3.2.9 software. The population of this study is all employees of the DGT Regional Office of the Special Region of Yogyakarta, with a sample of 67 employees who occupy the positions of Objection Reviewer and implementer, selected using the purposive sampling method. The results of the study show that position promotion has a positive effect on employee job satisfaction. On the other hand, position mutation has a significant negative effect on job satisfaction. Work-life balance has a positive and significant effect on job satisfaction and mediates the influence of job promotion on job satisfaction significantly. However, work-life balance does not mediate the influence of position mutations on job satisfaction.

Review

This study provides a timely and relevant investigation into the factors influencing job satisfaction within a critical public sector organization, the Directorate General of Taxes. By examining the direct effects of job promotions and position mutations, alongside the mediating role of work-life balance, the research addresses a complex and highly pertinent area of human resource management. The clear articulation of research objectives and the application of a descriptive quantitative approach using Structural Equation Modeling (SEM) with Smart PLS are appropriate for the proposed hypotheses, offering a robust framework for analysis. The findings present a nuanced picture. The positive influence of job promotion on satisfaction and the positive relationship between work-life balance and satisfaction are largely consistent with existing literature. However, the significant negative effect of position mutations on job satisfaction is a particularly important insight, highlighting a potential area of concern for organizational management. Furthermore, the mediating role of work-life balance in the promotion-satisfaction relationship adds valuable depth to understanding employee motivation. Conversely, the finding that work-life balance does *not* mediate the impact of position mutations suggests that other, perhaps unexamined, factors are at play in determining employee reactions to mutations, opening avenues for further inquiry. While the study offers valuable insights, the sample size of 67 employees from a single regional office, even with purposive sampling, warrants consideration regarding the generalizability of the findings and the statistical power for SEM analysis. Despite this limitation, the research provides actionable implications for the DGT, underscoring the importance of strategic promotion policies, careful management of position mutations to mitigate negative impacts, and continuous efforts to enhance employee work-life balance. Future research could benefit from a larger, more diverse sample across different DGT regional offices or even other public sector entities, potentially incorporating qualitative methods to delve deeper into the specific reasons for the negative perception of mutations and to explore alternative mediating variables.

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