The Influence of Transformational Leadership Style and Organizational Citizenship Behavior on the Performance of Employees of the PBB Sub-Division of the Regional Revenue Agency of Palembang City
Keywords:
Employee Performance, Transformational Leadership, Organizational Citizenship Behavior
Abstract
Employee performance is a crucial determinant of organizational effectiveness, particularly in public sector institutions responsible for managing regional revenue. The Property Tax Sub-Division of the Regional Revenue Agency of Palembang City indicates the need to improve employee performance through effective transformational leadership and organizational citizenship behavior (OCB). This study aims to analyze the effect of transformational leadership style and organizational citizenship behavior on employee performance in the Property Tax Sub-Division of the Regional Revenue Agency of Palembang City. This study employs a quantitative approach. Data were collected through the distribution of questionnaires, using a saturated sampling technique of 60 employees. The data analysis technique used is multiple linear regression analysis. The results of the study indicate that transformational leadership style and organizational citizenship behavior have a positive and significant effect on employee performance in the Property Tax Sub-Division of the Regional Revenue Agency of Palembang City. These findings indicate that strengthening transformational leadership supported by good organizational citizenship behavior can drive improvements in employee performance. This study is expected to serve as input for the PBB Sub-Division of the Regional Revenue Agency of Palembang City in efforts to improve employee performance through strengthened leadership and a positive work culture.
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Azizah, K. N. (2025). Peran Organizational Citizenship Behavior (OCB) Dalam Peningkatan Kinerja Karyawan : Sebuah Kajian Literatur Kiki Nur Azizah Faktor-Faktor Kontekstual , Seperti Budaya Organisasi , Kepemimpinan , Dan Sistem Insentif ? Jurnal Bintang Pendidikan Dan Bahasa, 3.
Eka Putri, A. D., Windari, A. J., Hanifa, N., Kartika, H. A., & Kencana, N. (2025). Pengaruh Gaya Kepemimpinan Transformasional Terhadap Kinerja Karyawan BPJS Kesehatan. Jurnal Administrasi Publik Dan Pembangunan, 7(1), 55. Https://Doi.Org/10.20527/Jpp.V7i1.15268
Faiza, G. (2022). Pengaruh Kompetensi, Kompensasi, Motivasi Kerja Dan Organizational Citizenship Behaviour (OCB) Terhadap Kinerja Karyawan PT Techmicron. Postgraduate Management Journal, 2(3), 24–39.
Frederica, F., Hedi Cupiadi, & Husni Muharam. (2025). Pengaruh Organizational Citizenship Behavior Terhadap Kinerja Karyawan Dengan Kepuasan Kerja Sebagai Variabel Intervening Pada PT. Herlinah Cipta Pratama Dodol Picnic Garut. Jurnal Ekonomi Manajemen Sistem Informasi, 7(1), 355–364. Https://Doi.Org/10.38035/Jemsi.V7i1.6186
Hasana, N., & Helmi, S. (2023). Pengaruh Gaya Kepemimpinan Transformasional, Motivasi Kerja Dan Disiplin Kerja Terhadap Kinerja Karyawan PT Kereta Api Indonesia (Persero) Divisi Regional III Palembang. SEIKO : Journal Of Management & Business, 6(2), 329–343.
Hidayat, W. G. P. A., & Tannady, H. (2023). Analysis Of Organizational Citizenship Behavior (OCB) Variables, Work Stress, Work Communication, Work Climate Affecting Employee Performance And Turnover Intention At PT. Bank Tabungan Negara (Persero) Tbk. Cabang Gresik. International Journal Of Science, Technology & Management, 4(3), 688–696. Https://Doi.Org/10.46729/Ijstm.V4i3.834
Lawi, L. E., Wellem, I., & Mone, M. M. M. (2025). Pengaruh Gaya Kepemimpinan Transformasional Dan Kerja Sama Tim Terhadap Kinerja Pegawai Pada Kantor Badan Penanggulangan Bencana Daerah (BPBD) Kabupaten Sikka. Prosiding Seminar Nasional Ilmu Manajemen Kewirausahaan Dan Bisnis, 2(1), 24–45. Https://Doi.Org/10.61132/Prosemnasimkb.V2i1.153
Locke, E. A., & Latham, G. P. (2013). New Developments In Goal Setting And Task Performance. Psychology Press.
Mahandra, R., Nurmala, & Hendri, E. (2022). Analisis Kinerja Pendapatan Pajak Daerah Pada Badan Pendapatan Asli Daerah (BAPENDA) Kota Palembang Periode 2014-2022. Jurnal Mediasi, 6(1), 128–140.
Melinda, F. D., & Imanuddin, K. (2024). Pengaruh Gaya Kepemimpinan Transformasional Terhadap Kinerja Karyawan Rumah Sakit Sentra Medika Cikarang. 3(2), 571–582.
Mustakim, Idris, M., & Maryadi. (2023). Pengaruh Kepemimpinan Transformasional, Budaya Organisasi Dan Organizational Citizenship Behavior Terhadap Kinerja Pegawai Pada Badan Penanggukangan Bencana Daerah Di Kabupaten Tojo Una-Una. Jurnal Magister Manajemen Nobel Indonesia, 4(1), 1061–1075.
Pittaloka, J., & Foeh, J. E. H. J. (2024). Pengaruh Motivasi, Disiplin Kerja Dan Lingkungan Kerja Terhadap Kinerja Karyawan Dengan Komitmen Sebagai Variabel Intervening (Literature Review Manajemen Sumber Daya Manusia). Jurnal Manajemen Pendidikan Dan Ilmu Sosial, 5(3), 193–202. Https://Doi.Org/10.38035/Jmpis.V5i3.1892
Rahmatullah, R. (2025). Teknologi HRIS Mengoptimalkan Efisiensi Organisasi (T. Yuwanda (Ed.)). Takaza Innovatix Labs.
Rahmatullah, R., Novrianto, A., & Iskandar, S. (2025). HR 5.0: Digital Transformation Of Human Resources In The Age Of Artificial Intelligence. Jurnal Informatika Ekonomi Bisnis, 8(1), 1092–1097. Https://Doi.Org/10.37034/Infeb.V7i4.1346
Rhianazala, A., Nur Budiyanto, M., & Iriani, A. (2025). The Influence Of Work Environment And Organizational Citizenship Behavior (OCB) On Employee Performance At The Department Of Communication And Informatics Of The Province Of Bangka Belitung Islands. Journal Of Islamic Economic And Business, 7(4), 2025.
Rianti, T., Budianto, A., & Setiawan, I. (2024). Pengaruh Organizational Citizenship Behavior (OCB) Dan Quality Of Work Life (QWL) Terhadap Kinerja Pegawai (Studi Pada Kantor Sekretariat Daerah Kabupaten Pangandaran). Business Management And Entrepreneurship Journal, 6(4), 1–13.
Saluy, A. B., Syawal, M., Sudjono, Pramudena, S. M., Kemalasari, N., & Gustiah, I. P. (2023). Organizational Commitment, Transformational Leadership And Job Satisfaction As Predictors Of Organizational Citizenship Behavior Among Civil Servants In Indonesia. Journal Of System And Management Sciences, 14(1), 275–289. Https://Doi.Org/10.33168/JSMS.2024.0116
Sarumaha, W. (2022). Pengaruh Budaya Organisasi Dan Kompetensi Terhadap Kinerja Pegawai. Jurnal Akuntansi, Manajemen Dan Ekonomi, 1(1), 28–36. Https://Doi.Org/10.56248/Jamane.V1i1.10
Supriyatno, Junaedi, Bachtillah, A., & Ambarsari, D. (2025). Analisis Pengaruh Gaya Kepemimpinan Transformasional Terhadap Kinerja Pegawai Aparatur Sipil Negara Kelurahan Meruya Selatan Jakarta Barat. Journal Of Science Education And Management Business, 4(3), 608–619. Https://Doi.Org/10.62357/Joseamb.V4i3.766
Surawijaya, A., Widiyanti, M., Yusuf, M., & Hadjri, M. I. (2023). Impact Of Transformational Leadership Style And Work Discipline On Employee Performance In The Regional Revenue Agency Of South Sumatra Province. International Journal Of Humanities, Literature & Arts, 6(1), 34–39. Https://Doi.Org/10.21744/Ijhla.V6n1.2211
Wati, E. K., & Subhan, E. S. (2024). Pengaruh Gaya Kepemimpinan Transformasional, Religius, Dan Lingkungan Kerja Fisik Terhadap Kinerja Pegawai. Prosiding Seminar Nasional Manajemen, Ekonomi Dan Akuntansi, 9, 534–544.
Wonda, T. A. (2024). Examination Of Organizational Citizenship Behavior Influence On Employee Performance Attainment: An Empirical Investigation. Cogent Business And Management, 11(1). Https://Doi.Org/10.1080/23311975.2024.2418422
Wulandari, F. (2021). Middle Range Theory Dalam Ilmu Manajemen SDM (1st Ed.). CV Gerbang Media Aksara.
Zahari, M., Sujatmiko, W., & Kembauw, E. (2022). Manajemen SDM (Strategi Organisasi Bisnis Modern) (A. Bairizki (Ed.)). Seval Literindo Kreasi.
Published
2026-08-15
How to Cite
Rizky Puspita, Wita Farla, Reska Rahmatullah, Yos Karimudin, & Melisa Ariani Putri. (2026). The Influence of Transformational Leadership Style and Organizational Citizenship Behavior on the Performance of Employees of the PBB Sub-Division of the Regional Revenue Agency of Palembang City. International Journal of Economics, Business and Innovation Research, 5(05), 1227-1240. https://doi.org/10.63922/ijebir.v5i05.5416
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