Analysis of the Relationship between Work Skills and Employee Performance at the Lubuk Pakam Pratama Tax Service Office

Rivai Halomoan Simanjuntak; Umar Saleh Hasibuan; Vivien Pandu Wicara Putri; Goklas Irwanto Hutabarat; Rina Adriani; T. A. Helmi

doi:10.55927/eajmr.v4i11.451

Authors

Rivai Halomoan Simanjuntak Universitas Islam Sumatera Utara
Umar Saleh Hasibuan Universitas Islam Sumatera Utara
Vivien Pandu Wicara Putri Universitas Islam Sumatera Utara
Goklas Irwanto Hutabarat Universitas Islam Sumatera Utara
Rina Adriani Universitas Islam Sumatera Utara
T. A. Helmi Universitas Islam Sumatera Utara

DOI:

https://doi.org/10.55927/eajmr.v4i11.451

Keywords:

Job Skills, Employee Performance, Competence, Primary Tax Service Office

Abstract

This study aims to analyze the influence of work skills on employee performance at the Lubuk Pakam Primary Tax Service Office. The research uses a quantitative method with an associative approach. The research sample amounted to 54 employees who were taken by total sampling technique. Data collection was carried out through questionnaires during January to March 2025, and data were analyzed using Pearson correlation tests and simple linear regression with the help of SPSS 25. The results showed a correlation value of 0.653 with a significance level of 0.000 (<0.05) and an R² value of 0.427. This means that work skills have a positive and significant effect on employee performance. Employees who have high technical and interpersonal skills show more effective performance in tax services. These findings support the work competency theory of Spencer & Spencer (1993) and emphasize the importance of skill development in improving the quality of performance of public officials.

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