Transformational Leadership, Work Discipline, and Employee Performance: The Moderating Role of Work Motivation in a Regional Revenue Agency

Abstract

This study examines the effects of transformational leadership and work discipline on employee performance and investigates the moderating role of work motivation at the Regional Revenue Agency of West Java Province. The study is motivated by suboptimal employee performance, particularly in work quality, accuracy, cooperation, and task completion according to organizational standards. A quantitative approach with descriptive and verificative methods was employed. The population consisted of 63 employees from three divisions: Revenue Information System Management, Revenue Control and Evaluation, and Revenue Management. Because the population was relatively small, all members were included through a census technique. Data were collected using questionnaires and analyzed through multiple linear regression and Moderated Regression Analysis using SPSS version 26. The findings show that transformational leadership and work discipline have positive and significant effects on employee performance. The baseline model explains 85.1% of the variance in employee performance. When work motivation is included as a moderating variable, the explanatory power increases to 89.4%. Work motivation strengthens the effects of both transformational leadership and work discipline on employee performance. These findings indicate that improving public-sector employee performance requires not only stronger leadership and discipline, but also the reinforcement of work motivation as a psychological driver of effective work behavior.