The Effect of Training and Development on Employee Performance: the Mediating Roles of Self-Efficacy, Knowledge Sharing, Work Motivation, And Job Satisfaction In Tax Service Offices Under the Regional Office of the Directorate General of Taxes, Aceh

1. Introduction

The rationale behind this study is based on how the dynamics of the current global economy demand that firms change and evolve accordingly. Within such an environment, the HR department becomes an important determinant of success for any firm aiming to accomplish its goals. As suggested by (Dessler, 2020), "HR needs to become an integral part of corporate strategy, as it is crucial to all aspects of organizational activity."

Within the domain of the government, the tax division forms an essential element in ensuring the development of the nation. This is because taxes form the main source of income for the country, which funds several development activities, public goods, and improves the welfare of the citizens (Sihombing & Sibagariang, 2020). For that reason, the KPP office within the DGT needs to ensure excellent employee performance. Over the years, the problems faced by the KPP have become more complicated due to various issues such as changes in laws, innovations in technology, and high customer expectations. It therefore means that employees must be competent and professional in their work.

Improvements in the quality of the human resource base are inseparably connected to properly planned and sustained training and development processes. Training and development activities are used in order to boost the level of competence, skillfulness, and readiness of the employees to perform their job duties amidst growing complexity of tasks. The link between training and development processes and employee performance is not always simple, since it is commonly influenced by certain mediators, i.e., elements that connect both concepts together. It means that training programs tend to be effective insofar as they succeed in affecting psychological and behavioral aspects of employees' work.

Knowledge exchange is an important part of improving performance on individual and organizational levels. Information exchange between the employees helps to learn together and increases work productivity. People who are being trained must improve their skills not only for themselves but also share what they have learned with other people. Training becomes beneficial not only for the individuals but also for the organization as a whole, encouraging a learning atmosphere in the workplace.

Employee motivation, on the other hand, is another essential element that helps drive performance levels. Motivated individuals tend to be hardworking and always willing to go the extra mile to deliver the best results possible. Motivation can be enhanced through training and development, which provide chances for growth as well as boosting one’s confidence. However, it should be noted that motivational levels may not necessarily have a direct correlation with performance levels.

Satisfaction with one’s job, similarly, can also be linked to performance. Employee training programs, which are appropriate and meet the specific needs of employees, may increase job satisfaction through self-development and making employees feel that the organization values their growth.

Though many earlier research works have focused on the association between training and development and employee performance, very few of these studies have considered the mediating variables holistically. Research papers analyzing various mediating variables, including self-efficacy, knowledge sharing, work motivation, and job satisfaction in an integrative framework, are rare; thus, there is a dire need to conduct more research in this field.

2. Literature Review

2.1. Employee Performance

As per (Armstrong & Taylor, 2023), performance is highly linked with the accomplishment of strategic objectives and the generation of organizational value. According to (Mahsun, 2020) in the context of the public sector, performance must adhere to the values of accountability, transparency, efficiency, and effectiveness.

Those employees who have adequate knowledge about their responsibilities and are backed up by an effective work structure will exhibit optimal performance. The absence of clarity in work standards, lack of coordination, and insufficient skills might be hindrances to achieving the required performance.

Apart from technical considerations, psychology and the surrounding environment are also important considerations that can help determine the level of performance of employees. An enabling environment, positive interpersonal relationships, and rewards for work done can boost the morale of employees and encourage them to take their professional responsibilities seriously. On the contrary, work stress, lack of managerial support, and limited growth prospects can discourage employees from performing well. In today’s fast-changing corporate world, employees must prove themselves capable of innovating and adapting to change.

The evaluation of employee performance is often carried out using numerous indicators that have been developed by experts and through regulations. For instance, (DeCenzo et al., 2020) pointed to indicators like quality, quantity, punctuality, effectiveness, independence, and job dedication. (Bernardin & Russell, 2013) also mentioned similar aspects such as quality, quantity, effectiveness, and punctuality in completing tasks. In addition, (Elding et al., 2006) as cited in (Tan & Rajah, 2019) outlined other aspects like efficiency, innovation, and creativity within performance evaluation.

2.2. Training and Development

The role of training is highlighted by (Dessler, 2020) in addressing competency issues. Training focuses on addressing the gap by building the individual’s capability through the acquisition of knowledge and skills, and development is more long term in nature. Training and development in the public sector play a strategic role in fostering professionalism among civil servants.

The success of training and development activities depends on many different interconnected elements. In addition, (Noe, 2022) emphasized the significance of tailoring training activities to meet the requirements of the organization for achieving its objectives. According to (Mathis & Jackson, 2019), individual needs should also be taken into account to make sure that the result of training would be positive. Management support may be named another key element of training success because the commitment of management to training implementation is crucial for making the latter successful (Armstrong & Taylor, 2023). The skills and abilities of trainers are also critical because the way knowledge is communicated to employees contributes greatly to the quality of learning (Dessler, 2020). Finally, the application of appropriate training methods, including a combination of formal and informal learning, can contribute significantly to the effectiveness of knowledge acquisition (Noe, 2022). Evaluation is another vital element of training success, which is discussed by Kirkpatrick (2006) in his four-level evaluation model.

A number of indicators can be used for evaluating training and development effectiveness. (Noe, 2022) notes the significance of training relevance to employees’ duties, whereas (Hasibuan et al., 2021) identifies training regularity and continuity as crucial factors in determining its influence on employees. Interactive and applicable training approaches are likewise significant indicators of effective learning experiences (Mathis & Jackson, 2019). Effective instruction from trainers also becomes an important element of successful training programs (Dessler, 2020), and the practical application of training results at work becomes an integral indicator of success (Armstrong & Taylor, 2023). Additionally, competency development over time serves as a critical criterion, helping workers achieve their professional goals according to Government Regulation No. 11 of 2017. Overall, training and development activities become effective means of enhancing the competency level of employees, as well as improving their performance due to various psychological and behavioral reasons.

2.3 Self-Efficacy

In line with (Luthans & Peterson, 2002) and (Robbins & Judge, 2017), self-efficacy is strongly linked to employee motivation, self-confidence, and performance. High levels of self-efficacy will enable an employee to act in a more proactive manner and have confidence in one's ability to perform optimally especially when working under difficult situations such as those in governmental institutions.

However, it is important to note that self-efficacy does not develop overnight, but there are certain factors that contribute towards its development. These factors, as outlined by (Bandura, 2014), include mastery experiences which are responsible for building self-confidence; vicarious experiences whereby one learns through the observation of achievements made by other individuals; and social and verbal persuasion where social support from the surrounding work environment can help bolster employees' self-confidence (Luthans & Peterson, 2002). Equally important is the state of employees' emotions where emotional stability promotes self-confidence. Another important element is training and development which, according to (Gist & Mitchell, 1992), can boost employees' level of competence and hence self-confidence in performing their duties.

Concerning its measurement, self-efficacy has to be considered within the context of the particular work environment (Bandura, 2014). Self-efficacy can be determined based on measures such as one's belief in completing a given task, dealing with difficult situations, making decisions, being persistent when facing obstacles, and managing work-related stress. Taken together, self-efficacy is a crucial psychological concept for evaluating the performance results of workers. In this case, self-efficacy is viewed as a mediating factor through which the relationship between training and development and employee performance occurs.

2.4. Sharing Knowledge

Knowledge sharing is an important component of knowledge management and serves an integral part in improving the performance of individuals as well as organizations. Today’s organizations view knowledge as a strategic resource, which needs to be shared to create value. According to (Nonaka & Takeuchi, 1995), knowledge sharing refers to the sharing of explicit and tacit knowledge through social interaction, whereas (Davenport & Prusak, 2000) state that knowledge sharing is not only about transferring information but also about interpreting information gained from experience for making decisions. Knowledge sharing includes both knowledge donation and knowledge receipt, according to (Ipe, 2003).

Knowledge-sharing behavior depends on several factors that cut across individual, organizational, and technology levels. At the individual level, self-efficacy (Bandura, 2014) is important in enhancing workers’ ability to be confident in their knowledge-sharing behavior. Intrinsic and extrinsic motivation (Ryan & Deci, 2000) is another factor that influences individuals to engage in knowledge sharing behavior. Trust between individuals is one of the important determinants of knowledge-sharing behavior since when absent, it makes people less willing to share knowledge (Renzl, 2008). At the organizational level, a collaborative culture (Schein, 2017), transformational leadership (Avolio & Bass, 1995), and a proper reward system (Bartol & Srivastava, 2002) enhance knowledge-sharing behavior. Technology support in terms of information systems and collaboration tools (Alavi & Leidner, 2001) is one of the important facilitators that enhance knowledge-sharing behavior.

There are some fundamental measures used in measuring knowledge sharing, including readiness to share experiences, ability to accept knowledge from other people, communication frequency, and participation in discussions. The measures identified by (Hooff & Ridder, 2004) include dimensions such as knowledge donation and knowledge collection. However, other indicators that have been introduced by (Ipe, 2003) and (Bock et al., 2005) include behavioral intention, actual knowledge sharing practices, and documentation of knowledge. In the public sector, other measures include participation in training and mentoring programs, as well as involvement in knowledge creation within organizations in line with civil servant guidelines. Knowledge sharing remains a critical mediating variable, since it facilitates the impact of training and development processes to go beyond personal benefits.

2.5. Work Motivation

(Maslow, 1943) theory of hierarchy of needs states that human behavior is driven by basic needs of physiology, safety, belongingness, esteem, and self-actualization. The job characteristics that influence the intrinsic motivational level of employees include meaning, challenging nature, autonomy, and feedback (Hackman & Oldham, 1976). External motivational factors like rewards, leadership style, and organizational culture are equally important in influencing employee motivation (Herzberg et al., 2011). Opportunities for career growth and training also motivate employees to improve their performance, as per (Vroom, 1964) expectancy theory.

Motivation at work can be measured using different measures like intensity of efforts, persistence, dedication towards goals, and going an extra mile from the minimum standard (Robbins & Judge, 2017). (Herzberg et al., 2011) categorized motivational factors to include achievement and recognition while the hygiene factors include things like pay and working conditions. The other theory on motivation was proposed by McClelland in 1961 which includes the needs for achievement, affiliation, and power as the main drivers of motivation. Work motivation in civil servants can be seen through their professionalism, dedication, initiatives, and the desire to deliver quality service to the citizens. In summary, work motivation plays a crucial role in mediating performance at work because it enables individuals to utilize the training benefits.

2.6. Job Satisfaction

Job satisfaction is a fundamental term in the field of human resource management and represents how a person feels about their work. Job satisfaction is subjective since it comes from someone's own assessment of their work experience. According to (Hasibuan et al., 2021), job satisfaction is associated with positive attitudes that show up as discipline, work attitude, and performance. In the public sector, like Directorate General of Taxes, job satisfaction does not revolve around monetary gains alone, but it also centers on devotion to society.

Various indicators are used to evaluate job satisfaction, which covers several aspects related to work, payment, relations, and the working environment. The indicators put forth by (Luthans, 2013) include satisfaction with job, remuneration, promotion, supervisory, and co-worker relations, while (Robbins & Judge, 2017) have included other aspects such as work environment and organizational practices. On the other hand, more detailed indicators that were introduced by (Spector & Jex, 1998) include communication and procedural aspects. For civil servants, satisfaction indicators are also derived from regulation documents such as Law No. 5 of 2014 and Government Regulation No. 30 of 2019, which include aspects of satisfaction with task accomplishment, performance assessment system, competency improvement, organizational justice, and work environment. All in all, job satisfaction becomes an important mediating variable in the relation between training and development and employee performance. This is because job-satisfied employees will be more motivated and perform better.

3. Research Methods

The research adopted a quantitative approach with the use of a survey as the main instrument for data gathering. The reason behind the adoption of this approach is that the research intends to scientifically establish the relationship between the variables in the study, where training and development act as the independent variable influencing the performance of employees as the dependent variable, with self-efficacy, knowledge sharing, work motivation, and job satisfaction acting as mediating variables. Through this approach, the researcher was able to do statistical analysis of the significant amount of data gathered.

The research sample included all civil servants working at the Tax Service Offices (KPP) under the jurisdiction of the Kanwil DJP Aceh regional office. The selection of the population in this study was determined by its strategic significance as an executive agency tasked with providing services, supervision, and collecting taxes for the state budget. The choice of civil servants as the research population is justified by their strong organizational commitment, which makes it easier to evaluate the impact of training and development in the context of their medium and long-term performance. In addition, civil servants will be more willing to engage in training and development activities because they are an essential part of the organizational career management system.

The sample size was computed based on the formula suggested by (Hair et al., 2016). According to the formula, the number of variables should be multiplied by five or ten factors. As there are twenty-one variables used in this research, the required sample size will be equal to 21 × 10 = 210 subjects. The sampling strategy used for this study is proportionate stratified random sampling. The choice of proportionate stratified random sampling is motivated by the need to take into account the size of the workforce in the Tax Service Offices (KPPs) at Kanwil DJP Aceh.

The sampling process took place in three steps which were: (i) stratifying the sample population by work unit (KPP); (ii) calculating the proportionate number of sample per stratum according to its proportion in the whole sample population; and (iii) randomly drawing the respondents from the selected strata. Stratification appeared to be very fitting in this case because the KPPs could be quite diverse in workload, training, and working conditions.

The primary data was collected via the administration of structured questionnaires to the employees in the various Tax Service Offices (KPP) in the Aceh Regional Tax Office. The measurement for all the variables used the five-point Likert scale method. The data collected was then analyzed using Structural Equation Modeling via the Partial Least Squares method.

4. Research Results and Discussion

4.1. Hypothesis Testing

The testing of the research hypothesis is as in Table 1 below.

Source: Processed Primary Data, (2026)

4.1.1.Direct Hypothesis Testing

The results of the hypothesis testing indicate that not all hypothesized relationships among the variables were statistically significant. Among the mediating variables, knowledge sharing, self-efficacy, and job satisfaction were found to exert a positive and significant effect on employee performance, suggesting that higher levels of these variables are associated with correspondingly higher levels of employee performance. Work motivation, by contrast, although positively directed, did not produce a statistically significant effect on employee performance in this study.

With respect to the antecedent variable, training and development were found to exert a positive and significant effect on all four mediating variables namely, self-efficacy, knowledge sharing, job satisfaction, and work motivation indicating that well-designed training programs have the capacity to enhance employees' competencies, self-confidence, job satisfaction, and motivational levels concurrently.

Despite all of these factors, training and development did not have any significant effects on the performance of employees since the path coefficient between them was negative but insignificant. This means that training and development do not have any direct effects on performance but rather only indirectly affect them through such mediators as self-efficacy, knowledge sharing, and job satisfaction.

4.1.2.Hypothesis TestingMediation

Testing of the mediation hypothesis as in Table 2 below.

Source: Processed Primary Data, (2026)

According to the findings of the bootstrapping tests, not all of the variables act as good mediators between training and development and employee performance. Out of the several variables analyzed, one of them, work motivation, is seen to not have any significant mediating role since the indirect effect was insignificant. This means that simply improving work motivation will not help improve the link between training and employee performance.

On the other hand, job satisfaction emerged as a statistically significant mediator, though its effect size was small. This means that through training and development programs, it is possible to improve the performance of employees through job satisfaction.

Most importantly, self-efficacy and knowledge sharing were found to be statistically significant mediators, with an effect size that was stronger than the previous two variables. This indicates that training and development programs will have higher chances of increasing the performance of employees through self-efficacy and knowledge sharing.

4.2. Discussion

Based on the results of the present research, it can be concluded that there exists no statistically significant direct effect of training and development on the performance of employees. This means that the existing training programs do not prove to be effective in contributing to the direct improvement of employee performance. The reason for such a situation might be associated with training mismatch, poor training methods, or lack of opportunities for the application of new skills in practice.

From the theoretical point of view, training and development aim at improving employee skills; however, their effect on performance is usually not observed immediately. The effectiveness of the training process depends mainly on the organizational context, proper motivation of employees, and successful implementation of learning outcomes in practice. Therefore, training mostly plays an indirect rather than direct role in affecting performance.

The results of the research also confirmed that there was a highly significant influence of training and development on self-efficacy, where the better the quality of the training received, the higher the employees' belief in performing their assigned roles. Through training, learning by experience is achieved, thus enhancing people's sense of capability and confidence in dealing with task-based challenges.

Training and development had a great influence on knowledge sharing. Besides enhancing personal skills, training helps employees share knowledge through interaction. The reason why knowledge sharing should be encouraged is that it improves the efficiency of the job and enhances decision-making quality.

Moreover, training and development were found to be highly effective factors in encouraging knowledge sharing. Besides developing skills, training also leads to interactions and knowledge sharing among employees. The importance of such an influence is obvious because knowledge sharing has already proved to contribute to better work efficiency and improved decision making within organizations.

Training and development was found to have a positive influence on employee motivation. Motivated employees are those offered some development chances because motivated employees always display greater work ethics and more intrinsic motivation. At the same time, it is essential to understand that increased motivation may not be reflected in performance results.

Finally, another positive effect was found in increased job satisfaction. Those employees who feel valued by their organization and believe that there are development opportunities will certainly be more satisfied with their jobs. Increased job satisfaction is likely to lead to improved organizational attitudes and commitments.

5. Conclusion

5.1 Conclusion

On the whole, the factors relating to training and development, self-efficacy, knowledge sharing, work motivation, job satisfaction, and employee performance at the Tax Service Office, which is managed by the Aceh Regional Office of the Directorate General of Taxes, can be considered satisfactory. This means that the institution has successfully managed to handle different aspects of HRD in an optimal way.

However, training and development have not shown a statistically significant impact on employee performance. Training and development have positively affected employees' self-efficacy, knowledge sharing, work motivation, and job satisfaction.

In terms of direct impact of mediating variables on performance, it was noted that self-efficacy, knowledge sharing, and job satisfaction have all had a significant impact on the performance of employees. On the other hand, work motivation had no significant impact on the performance of employees.

Concerning the indirect impact of variables, training and development had improved the performance of employees through the mediation of self-efficacy, knowledge sharing, and job satisfaction. It was noted that work motivation could not be used as a mediating variable for achieving the same.

All of the above observations indicate that employee performance is best achieved when emphasis is given to mediating variables such as self-efficacy, knowledge sharing, and job satisfaction rather than simply using training and development programs for this purpose.

5.2 Suggestions

1. Organizations must improve their designs of their training and development programs. This is because the training program designed by an organization must address the requirements of employees' roles. Besides, training material used by organizations must go beyond theory; it must be skill-based, and evaluation procedures must be established to ensure that the training programs actually benefit the employees.

2. Enhancing employee self-efficacy is another key area for organizations. Employees can become competent through the provision of various developmental programs that would boost their level of confidence in executing assigned tasks. With higher levels of self-efficacy, the employees would be well placed to exhibit optimal performance at work.

3. Firms are advised to foster a positive culture of knowledge sharing within their organizations. This may be achieved through frequent forums for discussion, experience-sharing initiatives, and the establishment of an integrated knowledge management system. Through such initiatives, the potential of individual knowledge can be harnessed to improve work efficiency and organizational performance.

4. Job satisfaction among workers should be increased using a multidimensional strategy that takes into account many factors. Firms can create a favorable working environment, give appropriate rewards, and ensure career growth. Job satisfaction encourages better performance, fosters loyalty, and increases employee contributions to firms.

5. Organizations should come up with systems for measuring and evaluating employee performance. Once such systems are set up, employees will have a clearer idea about what goals they have to meet and what kind of constructive criticism they will receive. It will also enable them to correct their mistakes and improve their performance.

6. Organizations must ensure that there is a harmonious working environment where the interaction between colleagues goes well. It creates harmony between employees who collaborate while performing tasks and minimize conflicts. Therefore, their work will become more efficient and results will be achieved.

7. Firms are recommended to create a balance between workload and the capacities of their employees. Allocation of tasks that matches capabilities makes it easier for employees to accomplish their duties without having to go through too much stress. The balance is also important because it ensures the physical and psychological well-being of the employees.

8. The firm should give awards or accolades for accomplishments to encourage their efforts. The awards do not necessarily have to be tangible, but may include things such as promotions and additional responsibilities. This motivates the employees to perform better at their jobs.

9. Continuity in promoting employee competency enhancement through proper training should be ensured, which will help them stay competent and prepare them for the ever-changing organizational dynamics. This way, employees would be able to cope better with the increasing complexity of work.

10. For future researchers, it is advised that they should include more variables that might have an effect on their performances while conducting this study. In addition, they can use various other research participants and methods so as to generate more useful results.