Job Satisfaction, Work Experience, and Intellectual Intelligence as Determinant for Employee Performance: An Analysis of Performance at KPP Madya Medan

This study aims to analyze the influence of job satisfaction, work experience, and intellectual intelligence on employee performance, both partially and simultaneously, at the Medan Intermediate Tax Service Office (KPP). This study usesd an associative quantitative approach with a cross-sectional design. The research was conducted at KPP Madya Medan which is located on Jalan Sukamulia Number 17A, Medan City. Data collection was carried out from January to March 2025. The research population was 118 employees. A sample of 54 people was determined using the Slovin formula with a simple random sampling technique. Primary data were collected through a closed-ended questionnaire on a Likert scale of 1-5. Data were analyzed using multiple linear regression analysis, t-test, F-test, and coefficient of determination (R²) with the help of IBM SPSS Statistics software. Results: The results of the study prove that partially, job satisfaction (t-hit. 2,401; sig. 0.020), work experience (t-hit. 4,048; sig. 0.000), and intellectual intelligence (t-hit. 4,176; sig. 0.000) have a positive and significant effect on employee performance. Work experience was the most dominant variable (β=0.404). Simultaneously, these three variables had a significant effect (F-hit. 50.793; sig. 0.000) and were able to explain the variation in employee performance by 73.8% (Adj. R² = 0.738). It is concluded that satisfaction, experience, and intellectual intelligence are crucial determinants of employee performance. Therefore, it is recommended that the management of KPP Madya Medan develop a holistic performance improvement strategy, including improving the remuneration and award system, retention and competency development programs for experienced employees, as well as recruitment and training that focuses on strengthening intellectual capacity.