Determinants of Account Representative Performance with Social Support as a Moderating Variable (A Case Study at KPP Pratama Banjarmasin, KPP Pratama Tanjung, and KPP Madya Banjarmasin)

Abstract

This study examines the performance of Account Representatives, evaluated through independent variables including job satisfaction, competence, and workload. The dependent variable in this study is the performance of the Account Representatives, while the moderating variable is social support. The population for this research consists of all Account Representatives working at Banjarmasin’s Tax Offices (KPP Pratama Banjarmasin, KPP Pratama Tanjung, and KPP Madya Banjarmasin). A purposive sampling method was applied, yielding a sample of 67 respondents, with observational data based on specific criteria. The analysis tool used is PLS-SEM (Partial Least Squares Structural Equation Modeling) with a Two-Stage Approach. The results of this study indicate that workload has a significant impact on the performance of Account Representatives, whereas job satisfaction and competence do not show a significant effect on performance. Additionally, social support was found not to moderate the relationship between job satisfaction, competence, workload, and the performance of Account Representatives. The coefficient of determination is 0.488, meaning that 48.8% of the performance of Account Representatives is explained by the variables studied, while the remaining 51.2% is attributed to other factors.