Analysis of the Effect of Leadership Supervision, Motivation and Compensation on Employee Work Discipline at the East Medan Primary Tax Service Office in 2024

Leonardo Sihotang

Department of Management, Universitas Islam Sumatera Utara, Medan City, Indonesia.

Herry Jhon Bahri Piliang

Department of Management, Universitas Islam Sumatera Utara, Medan City, Indonesia.

Aminudin Muhammad Hafidz

Department of Management, Universitas Islam Sumatera Utara, Medan City, Indonesia.

Sakina Harahap

Department of Management, Universitas Islam Sumatera Utara, Medan City, Indonesia.

Giovanni Amei Aritonga

Department of Management, Universitas Islam Sumatera Utara, Medan City, Indonesia.

Nur M Ridha Tarigan *

Department of Management, Universitas Islam Sumatera Utara, Medan City, Indonesia.

*Author to whom correspondence should be addressed.


Abstract

Aims: The complexity of the tasks faced, ranging from tax administration to public services, East Medan Tax Office is the right location to observe how leadership, motivation, and compensation affect employee work discipline. This complexity allows for a more comprehensive testing of research variables. This study aims to analyze the influence of leadership supervision, motivation, and compensation on employee work discipline at the East Medan Pratama Tax Service Office, both partially and simultaneously.

Study Design:  The object of this research is leadership supervision, motivation and compensation as independent variables and employee work discipline as the dependent variable.

Place and Duration of Study: The study was conducted in Medan Maimun District, Medan City, North Sumatra. The research process was carried out and completed in August to October 2024.

Methodology: Data were collected through interviews, questionnaires, and documentation, then analyzed using multiple regression with SPSS version 24. With a research population of 90 employees and a sample of 88 employees.

Results: The results of the study indicate that leadership supervision has a positive and significant effect on employee work discipline, with a t-count value > t-table (4.644 > 1.988) at n = 88 and a significance level of 95%. Motivation also has a positive and significant effect with a t-count value > t-table (9.038 > 1.988).

Conclusion: Similarly, compensation has a positive and significant influence with a t-count value > t-table (2.000 > 1.988). Simultaneously, leadership supervision, motivation, and compensation have a significant influence on employee work discipline with an F-count value > F-table (56.672 > 2.71). Thus, the proposed hypothesis is accepted.

Keywords: Leadership supervision, work motivation, work discipline, tax service office


How to Cite

Sihotang, Leonardo, Herry Jhon Bahri Piliang, Aminudin Muhammad Hafidz, Sakina Harahap, Giovanni Amei Aritonga, and Nur M Ridha Tarigan. 2025. “Analysis of the Effect of Leadership Supervision, Motivation and Compensation on Employee Work Discipline at the East Medan Primary Tax Service Office in 2024”. Journal of Economics and Trade 10 (1):33-45. https://doi.org/10.56557/jet/2025/v10i19184.

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