PENGARUH WORK FROM HOME DAN FLEKSIBILITAS JAM KERJA TERHADAP KINERJA PEGAWAI PADA DIREKTORAT JENDERAL PAJAK DI KPP PRATAMA LUBUK PAKAM

Abstract

This study aims to explain the effect of work from home and flexibility of working hours on employee performance at the Directorate General of Taxes at KPP Pratama Lubuk Pakam. The sampling technique used was random sampling (simple random sample), so as many as 58 respondents were employees of the Directorate General of Taxes at KPP Pratama Lubuk Pakam. The type of data used is quantitative data (data expressed in the form of numbers). Data was collected by using a questionnaire method, documentation study and observation. The data analysis technique used is data quality test, classical assumption test and hypothesis testing. The results of testing the first hypothesis show that work from home counts > t_table = 6,362 > (n-k=58-2=56) 2,003. Based on the results H0 is rejected and H1 is accepted for the Work From Home variable. Thus, partially that the work from home variable has a positive and significant effect on the performance of the employees of the Directorate General of Taxes at KPP Pratama Lubuk Pakam. The second hypothesis shows that the flexibility of working hours t_hitung < t_table = 0.428 < (n-k=58-2=56) 2.003. Based on the results obtained, H0 is accepted and H1 is rejected for the variable working hours flexibility. Thus, partially that the variable working hours flexibility has no effect and is not significant on the performance of the employees of the Directorate General of Taxes at KPP Pratama Lubuk Pakam. The results of the F test in this study were found to be F_hitung > F_table = 20,408 > t_table (df1=k-1=3-1=2) 3,16. It can be concluded that simultaneously work from home and flexibility of working hours have a significant effect on the performance of the Directorate General of Taxes employees at KPP Pratama Lubuk Pakam.