The Effect of Transfers, Employee Performance Appraisal, And Talent Management on Employee Engagement Mediated by Job Satisfaction at Tax Offices Under the Regional Office of The Directorate General of Taxes in Yogyakarta Special Region

International Journal of Current Science Research and Review ISSN: 2581-8341 Volume 08 Issue 10 October 2025 DOI: 10.47191/ijcsrr/V8-i10-38, Impact Factor: 8.048 IJCSRR @ 2025 www.ijcsrr.org 5288 *Corresponding Author: Khanif Alkhusna Volume 08 Issue 10 October 2025 Available at: www.ijcsrr.org Page No. 5288-5308 The Effect of Transfers, Employee Performance Appraisal, And Talent Management on Employee Engagement Mediated by Job Satisfaction at Tax Offices Under the Regional Office of The Directorate General of Taxes in Yogyakarta Special Region Khanif Alkhusna1*, Yuni Siswanti2, C. Ambar Pujiharjanto3 1Master Program in Management, Faculty of Economics and Business, Pembangunan Nasional (Veteran) Yogyakarta University, Yogyakarta, Indonesia 2,3Lecturer, Faculty of Economics and Business, Pembangunan Nasional (Veteran) Yogyakarta University, Yogyakarta, Indonesia ABSTRACT: This study aims to analyze the effect of transfer, employee performance appraisal, and talent management on employee engagement, with job satisfaction as a mediating variable. The phenomenon of resignation requests or transfer of employees to other institutions is an issue frequently faced by various organizations, this is also the case at vertical units at the Regional Office of the Directorate General of Taxes in the Special Region of Yogyakarta. The research focused on the variables of transfers, performance appraisal, and talent management in the public sector which is rarely conducted. The researcher intends to examine employee engagement within organizations relate to Human Resource Management (HRM) policies. This research is quantitative, using questionnaires as the data collection method. The population in this study consisted of 381 employees from five tax offices. A purposive sampling method was used. From the 76 questionnaires collected, the data were then analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results of the study show that: (1) Talent Management has a positive and significant effect on job satisfaction, (2) Employee Performance Appraisal has a positive and significant effect on employee engagement, (3) Job Satisfaction has a positive and significant effect on employee engagement, (4) Talent Management has a positive and significant effect on employee engagement mediated by job satisfaction. This study will strengthen existing knowledge that HRM practices should be context-specific rather than universal, in order to better accommodate the unique human resource conditions at the Directorate General of Taxes. KEYWORDS: Employee Performance Appraisal, Employee Engagement, Job Satisfaction, Transfers, Talent Management. INTRODUCTION The phenomenon of resignation requests or employee transfer to other institutions is an issue frequently faced by various organizations, both in public and private sectors. This also occurs at the Directorate General of Taxes (DJP) institutions in general and specifically within vertical units under the DJP Regional Office of Yogyakarta Special Region. These resignation requests arise from diverse factors, ranging from personal reasons to work environment issues. Based on preliminary research conducted by the researcher, common reasons cited by employees include: transfer policies, desire for new experiences, dissatisfaction with the work environment, lack of recognition/appreciation, and the need to adapt to family conditions. One critical aspect significantly influencing employees' decision to stay or resign is employee engagement. Based on the aforementioned background, it is necessary to examine the relationship between policies issued by Human Resource Management and employee engagement, mediated by job satisfaction. Specifically, this study aims to investigate whether employee engagement, as mediated by job satisfaction, is influenced by transfer policies, employee performance appraisal, and talent management among employees of the Directorate General of Taxes in the Special Region of Yogyakarta. Studies exploring the role of job satisfaction as a mediating variable remain limited, even though job satisfaction can serve as a key factor in clarifying the relationship between strategic human resource policies and employee engagement. In addition to the existing phenomena at the Regional Office of the Directorate General of Taxes in the Special Region of Yogyakarta, this study is particularly conducted due to the tendency of limited research focusing on strategic human resource policy aspects such as transfer, employee performance appraisal and talent management whose related to employee engagement mediated International Journal of Current Science Research and Review ISSN: 2581-8341 Volume 08 Issue 10 October 2025 DOI: 10.47191/ijcsrr/V8-i10-38, Impact Factor: 8.048 IJCSRR @ 2025 www.ijcsrr.org 5289 *Corresponding Author: Khanif Alkhusna Volume 08 Issue 10 October 2025 Available at: www.ijcsrr.org Page No. 5288-5308 by job satisfaction. This study examines the relationship between three independent variables, which are transfer, employee performance appraisal and talent management on the dependent variable, namely employee engagement, which is mediated by job satisfaction. Based on this gap, the purpose of this study is to analyze the role of job satisfaction in mediating the influence of transfer policies, employee performance appraisal, and talent management on employee engagement. By understanding these relationships, this research can provide valuable insights for organizations in designing more effective Human Resources Development policy strategies to enhance employee engagement. Research related to the variable of Human Resources Development Practices on employee engagement was conducted by Frank Nana Kweku Otoo, et. al. (2023), but did not specifically measure the relationship between each policy within Human Resources Development Policies. This is important because conditions differ in each organization. Our aim in this paper is to describe the relationship between policies issued by Human Resources Management such as transfers, employee performance appraisal, talent management on employee engagement and employee satisfaction as a mediating variable. A review of existing literature (e.g., Frank Nana Kweku Otoo, et. al. (2024) shows that there has been no analysis measuring individual human resource policies in a public organization related to employee engagement so far. Although there are studies that examine certain variables (Ali Mothana S. Al-Yafei (2024)), the relationship model for each human resource policy issued by management has not been tested so far. LITERATURE REVIEW The theory underlying this research is the Equity Theory. According to Robbins and Judge (2008), Equity Theory states that when employees feel satisfied with the fairness they perceive, they will remain loyal to the organization. Equity Theory explains that a person's satisfaction depends on whether they perceive a situation as fair (equity) or unfair (inequity). In this study, the researcher uses Equity Theory because the research aims to conduct an empirical study to identify the factors that influence employee engagement in relation to the policies issued by Human Resource Management for employees. Transfers (X1) Transfers is the process of transferring employees from one position to another within an organization, either vertically (promotion or demotion) or horizontally. The purpose of transfer is career development, skill enhancement, and fulfilling organizational needs (Dessler, 2020). Robbins (2016) states that transfers is the periodic change of employees from one task to another with the aim of reducing boredom and increasing motivation through the diversification of employee activities. Meanwhile, Kreitner and Kinicki (2008) define mutation as the transfer of employees from one specific job to another in order to prevent boredom, train abilities, and enhance career development. Within the scope of public organizations, in this case government agencies, transfers in the context of the State Civil Apparatus (ASN) is the transfer of employees from one position or work unit to another equivalent position/unit for the purpose of human resource and organizational development. Transfers can be carried out based on a merit system, seniority, or organizational needs. Employee Performance Appraisal (X2) Performance appraisal is the process of measuring employees’ contributions and work results towards organizational goals. An objective performance appraisal system is important to provide constructive feedback and encourage better performance (Bernardin & Russell, 2013). According to Kasmir (2017), performance appraisal is a system carried out periodically to review and evaluate individual performance within an organization. Mathis and Jackson (2006) state that performance appraisal is the process of evaluating how well employees perform their jobs compared to a set of standards, and then communicating this information to the employees. According to Stephen P. Robbins, performance appraisal is the evaluation process of the work performed by individuals compared to predetermined criteria or standards within the organization. This appraisal aims to assess employees’ contributions over a certain period and provide feedback that enables employees to understand how well their performance aligns with organizational standards. Robbins also emphasizes International Journal of Current Science Research and Review ISSN: 2581-8341 Volume 08 Issue 10 October 2025 DOI: 10.47191/ijcsrr/V8-i10-38, Impact Factor: 8.048 IJCSRR @ 2025 www.ijcsrr.org 5290 *Corresponding Author: Khanif Alkhusna Volume 08 Issue 10 October 2025 Available at: www.ijcsrr.org Page No. 5288-5308 that performance is the result of evaluating employees’ work, which includes various aspects such as quality, quantity, timeliness, effectiveness, independence, and work commitment. Talent Management (X3) Talent Management is a strategic and integrated process designed to attract, develop, motivate, and retain talented individuals within an organization. Dessler explains that Talent Management encompasses various aspects of human resource management, such as recruitment, training and development, performance management, and succession planning. Its goal is to ensure that the organization has individuals with the right skills and competencies to achieve its business objectives (Dessler, 2015). According to Sekaran and Bougie (2013), talent management is a series of integrated activities aimed at managing highperforming employees at all levels of the organization. This process includes attracting talent through procurement and orientation, developing talent through performance management, learning, and talent review, as well as retaining talent through career planning, succession planning, and talent engagement to ensure maximum contribution to the organization. In other words, talent management according to Sekaran and Bougie (2013) is a strategic approach focused on identifying, developing, and retaining talented individuals with high potential to support the organization’s long-term growth and success. In public organizations such as the Ministry of Finance, where the Directorate General of Taxes is located, to realize an objective, planned, transparent, timely, and accountable succession planning that strengthens and accelerates the implementation of the Merit System in the Ministry of Finance in accordance with Law Number 5 of 2014 concerning the State Civil Apparatus, it is necessary to have the best Civil Servants in the Ministry of Finance who possess the qualifications, competencies, and optimal performance to fill structural positions that significantly impact the achievement of the Ministry of Finance’s vision, mission, and strategy. In line with the goals of good governance and to ensure the availability of the best Civil Servants in the Ministry of Finance, it is necessary to manage human resources in the Ministry of Finance in a planned and measured manner through Talent Management. Job Satisfaction (Z) Job satisfaction is a positive or negative feeling an employee has towards their job, influenced by various factors such as work environment, salary, relationships with colleagues, development opportunities, and fairness within the organization (Dessler, 2020). Robbins and Judge (2017) define job satisfaction as a person's general attitude towards their job, indicating the difference between the rewards received and those expected. Meanwhile, Locke (2015) views job satisfaction as the level of positive and pleasurable emotion an individual feels towards their job. Employee Engagement (Y) The term employee engagement was first introduced by William Kahn in 1990, who stated that engagement is the harnessing of organization members' selves to their work roles, involving the physical, cognitive, and emotional expression of themselves during role performance in the organization. Employee engagement refers to employees' enthusiasm at work, which occurs when they channel their energy into work that aligns with the company's strategic priorities. This enthusiasm is formed when employees feel engaged, which in turn fosters engaged behavior. Such engaged behavior has a positive impact on the organization, including increased revenue. Employee engagement is one of the most important areas of concern for companies. It is often described as employees’ satisfaction and involvement in their work. Engagement can play a crucial role in employee retention. Employees who are satisfied with their jobs tend to be more creative and better equipped to face current workforce challenges. In an organization or company, both job satisfaction and employee engagement are related to policies issued by the Human Resource Management (HRM) department, including career development, training and development opportunities, job transfer policies, compensation and recognition, as well as performance appraisal. HRM plays an important role in reducing burnout and determining job satisfaction. It is a systematic process that directs and controls employee activities and significantly influences work outcomes, including job satisfaction, burnout, performance, engagement, employee turnover, and overall well-being (Gile et al., 2022), while also helping to achieve organizational goals and objectives (Rotea et al., 2023). HRM encompasses policies and strategies for managing people and resources within the organization to meet these objectives (Anwar & Abdullah, 2001). International Journal of Current Science Research and Review ISSN: 2581-8341 Volume 08 Issue 10 October 2025 DOI: 10.47191/ijcsrr/V8-i10-38, Impact Factor: 8.048 IJCSRR @ 2025 www.ijcsrr.org 5291 *Corresponding Author: Khanif Alkhusna Volume 08 Issue 10 October 2025 Available at: www.ijcsrr.org Page No. 5288-5308 RESEARCH AND METHODOLOGY This study uses an explanatory research method that objectively tests theory by examining the relationships between variables using statistical procedures and a quantitative approach. The population in this study consists of structural position employees at five tax offices within the regional office of the Directorate General of Taxes in the Special Region of Yogyakarta. Purposive sampling technique is used in this study. The sample is selected with the aim that it consists of employees who are part of the elements examined in this research, covering the variables of transfer, employee performance appraisal, and talent management. Specifically, the Talent Management Policy is regulated in the Director General of Taxes Regulation Number: PER-25/PJ/2021 concerning Career Management within the Directorate General of Taxes, dated December 28, 2021. Table 1: Questionnaire Distribution Details Information Research Location Number of Respondents Tax Office 1 Tax Office 2 Tax Office 3 Tax Office 4 Tax Office 5 Questionnaires Distributed 35 30 44 58 51 Questionnaires Returned 11 28 7 19 11 Questionnaires Processed 11 28 7 19 11 Total 11 28 7 19 11 Table 2: Respondent Profile Employee Characteristics Gender Percentage Age Percentage Education Percentage Man 52.6% 20-29 years 3.9% Diploma 21.1% Woman 47.4% 30-39 years 52.6% Bachelor 52.6% 40-49 years 28.9% Master 26.3% 50-59 years 14.6% Doctoral 0% Total 100% 100% 100% The data used in this study come from survey results and documentation. A Likert scale is used in the questionnaire sent to determine the extent to which respondents express their opinions on a predetermined scale. The data is analyzed using Structural Equation Modeling with Partial Least Squares (SEM-PLS). PLS data analysis is used because its concept is to test the modification results of several research models to provide an overview of the variables studied (Garson, 2016). In this study, the transfer variable uses indicators from the Minister of Finance Regulation Number 224/PMK.01/2020. The employee performance appraisal variable uses indicators from the Minister of Finance Decree Number 467/KMK.01/2014. The talent management variable uses indicators from the Minister of Finance Regulation Number 60/PMK.01/2016. Research using those variables are still very limited. Furthermore, job satisfaction uses indicators adapted from Robbins and Judge (2017), and employee engagement uses indicators adapted from Schaufeli (2022): Table 3: Measurement Variable Indicator Item Transfer (Regulation of the Minister of Finance Number 224/PMK.01/2020) Composition of employee T1 T2 Individual career development plan T3 T4 The principle of prohibition of conflict of interest T5 T6 Job Category T7 T8 International Journal of Current Science Research and Review ISSN: 2581-8341 Volume 08 Issue 10 October 2025 DOI: 10.47191/ijcsrr/V8-i10-38, Impact Factor: 8.048 IJCSRR @ 2025 www.ijcsrr.org 5292 *Corresponding Author: Khanif Alkhusna Volume 08 Issue 10 October 2025 Available at: www.ijcsrr.org Page No. 5288-5308 Time of implementation of Transfer T9 History of imposition of ethical code sanctions and disciplinary punishments T10 Position in the Ministry of Finance’s civil servant mapping box and/or civil servant competency and performance scores T11 T12 Work Zone, geographical or territorial zone in vertical units spread throughout Indonesia, the division of which is adjusted to the characteristics of each unit T13 Employee Performance Appraisal (Decree of the Minister of Finance Number 467/KMK.01/2014) Employee Performance Achievements EPA1 EPA2 Behavioral Score EPA3 EPA4 Employee Performance Scores EPA5 EPA6 Additional Assignment Scores EPA7 EPA8 Creativity Scores EPA9 EPA10 Talent Management (Regulation of the Minister of Finance Number 60/PMK.01/2016 Talent Needs Analysis TM1 Talent Identification TM2 TM3 Talent Development TM4 Talent Retention TM5 Talent Evaluation TM6 TM7 Job Satisfaction (Robbins dan Judge, 2007) Pay JS1 JS2 Promotion JS3 JS4 Supervision JS5 JS6 Co-workers JS7 Employee Engagement (Schaufeli, 2022) Vigor EE1 EE2 EE3 Dedication EE4 EE5 Absorption EE6 EE7 EE8 The Regional Office of the Directorate General of Taxes (DGT) in the Special Region of Yogyakarta, as a vertical unit under the DGT Headquarters, has implemented policies regarding job transfers, employee performance appraisal, and talent management in accordance with prevailing regulations. However, many employees have still submitted resignation requests. These resignations stem from various factors, ranging from personal reasons to aspects of the work environment. Some common reasons cited by employees, which are related to HRM policies, include job transfer policies, dissatisfaction with the work environment, and lack of recognition or appreciation. International Journal of Current Science Research and Review ISSN: 2581-8341 Volume 08 Issue 10 October 2025 DOI: 10.47191/ijcsrr/V8-i10-38, Impact Factor: 8.048 IJCSRR @ 2025 www.ijcsrr.org 5293 *Corresponding Author: Khanif Alkhusna Volume 08 Issue 10 October 2025 Available at: www.ijcsrr.org Page No. 5288-5308 Based on this background, it is necessary to examine the relationship between policies issued by Human Resource Management and employee engagement, mediated by job satisfaction. Specifically, the researcher aims to explore whether employee engagement, as mediated by job satisfaction, is influenced by job transfer policies, employee performance appraisal, and talent management among employees of the Directorate General of Taxes in the Special Region of Yogyakarta. This study includes variable job satisfaction as a mediating variable among transfers, employee performance appraisal, and talent management on employee engagement. Several studies have been conducted on the influence of each of these variables on employee engagement, such as the study titled "The Relationship between Job Rotation and Work Engagement: The Mediating Role of Job Satisfaction" (Ali Mothana S. Al Yafei, 2024), "Impact of Performance Appraisal on Employee Engagement: Case of Academic Staff of Federal Polytechnic, Ilaro" (Akeem A. Taiwo et al., 2023), and "The Impact of Talent Management on Job Satisfaction of Registered Nurses in Malawian Public Hospital" (George L. Dzimbiri et al., 2021). Based on the concepts explained in previous research, the researchers can create the following research conceptual framework: Figure 1 Research Conceptual Framework Source: Research, 2025 I. Hypothesis Development In an organization or company, job satisfaction and employee engagement are related to policies issued by the Human Resources Management (HRM) Department, including career development, training and development opportunities, transfer policies, compensation and recognition and performance assessment. Human Resource Management (HRM) plays an important role in reducing fatigue and determining job satisfaction. HRM is a systematic process that directs and controls employee activities, plays an important role in influencing employee work outcomes, including job satisfaction, burnout, performance, engagement, employee turnover, and overall well-being (Gile et al., 2022), and also fulfills organizational goals and objectives (Rotea et al., 2023). HRM includes policies and strategies for managing people and resources in an organization to meet these goals and objectives (Anwar & Abdullah, 2001). H1: Transfer has a positive and significant effect on Employee Engagement Well-designed transfers can influence employee engagement by increasing their experience and skills, so that they feel more valued and contribute to organizational goals (Robbins & Judge, 2018). H2: Employee Performance Appraisal has a positive and significant effect on Employee Engagement. Transparent and objective performance appraisals can increase employee engagement, because employees feel valued and cared for. This assessment is also the basis for determining employee development and career needs (Armstrong, 2014). Transfers Employee Performance Appraisal Talent Management Job Satisfaction Employee Engagement H1 H2 H3 H4 H5 H6 H7 H8 H9 H10 International Journal of Current Science Research and Review ISSN: 2581-8341 Volume 08 Issue 10 October 2025 DOI: 10.47191/ijcsrr/V8-i10-38, Impact Factor: 8.048 IJCSRR @ 2025 www.ijcsrr.org 5294 *Corresponding Author: Khanif Alkhusna Volume 08 Issue 10 October 2025 Available at: www.ijcsrr.org Page No. 5288-5308 H3: Talent Management has a positive and significant effect on Employee Engagement. A good talent management program can strengthen employee engagement, because employees feel empowered and are given the opportunity to develop their abilities and careers within the organization (Schuler et al., 2011). H4: Transfer has a positive and significant effect on Job Satisfaction. Job satisfaction can act as a mediator between transfers, performance appraisals, and talent management on employee engagement. This means that with increasing job satisfaction, the influence of these three variables on employee engagement can become stronger (Judge et al., 2001). H5: Employee Performance Appraisal has a positive and significant effect on Job Satisfaction. By ensuring performance evaluations are meaningful development opportunities, organizations can further increase employee engagement (Aditi Pandey, 2024), Performance Appraisal Affects Employee Job Satisfaction; Performance Appraisals Can Affect Employee Work Motivation; Work Motivation Can Increase Employee Job Satisfaction (Ika Raharja Salim, et. Al, 2023). H6: Talent Management has a positive and significant effect on Job Satisfaction Talent management has a positive and significant effect on job satisfaction (Fitria Khairina, et.al., 2022), Talent management is an important element for modern organizations (Lewis & Heckman, 2006) and (Collings & Mellahi, 2009). Increased attention to talent management is also driven by the perception that an organization's resources are available in limited quantities, including human resources. The success of an organization is largely determined by the human resources within it, especially human resources who occupy key or strategic positions. In a dynamic era full of competition like today, attention to talent management is increasing because talent management is one of the most important keys in human resource management (Raja et al., 2021). H7: Job Satisfaction has a positive and significant effect on Employee Engagement Job satisfaction is positively related to employee productivity and negatively related to employee turnover. It is also stated that higher job satisfaction is associated with higher productivity, which implies that more satisfied employees will be more productive (Silverthorne, 2004). Engaged employees are also more productive and less likely to leave the organization, which allows us to conclude that job satisfaction is related to employee engagement. There is a positive and significant relationship between job satisfaction and employee engagement; Employee engagement is influenced by job satisfaction (Tays Abderrahim, et.al., 2023) H8: Transfer has a positive and significant effect on Employee Engagement mediated by Job Satisfaction Job rotation has a positive and significant relationship with job satisfaction and work engagement (Ali Mothana S. Al-Yafei, 2024), Mutation is an employment activity related to the process of transferring functions, responsibilities and status of workers to a certain situation with the aim of ensuring that the workforce concerned obtains deep job satisfaction and can provide the maximum possible work performance to the organization (Kadarisman, 2012) H9: Employee Performance Appraisal has a positive and significant effect on Employee Engagement mediated by Job Satisfaction the study revealed opportunities for organizations to align performance appraisal processes more effectively with employees' career development goals. By ensuring that performance evaluations serve as meaningful developmental opportunities, organizations can further enhance employee engagement and promote professional growth and advancement (Aditi Pandey, 2024), Managerial Appraisal had a statistically significant, if modestly positive, impact on Employee Engagement in the research region, indicating that a rise in Managerial Appraisal causes a corresponding rise in Employee Engagement. (Akeem A. Taiwo, 2023) H10: Talent Management has a positive and significant effect on Employee Engagement mediated by Job Satisfaction International Journal of Current Science Research and Review ISSN: 2581-8341 Volume 08 Issue 10 October 2025 DOI: 10.47191/ijcsrr/V8-i10-38, Impact Factor: 8.048 IJCSRR @ 2025 www.ijcsrr.org 5295 *Corresponding Author: Khanif Alkhusna Volume 08 Issue 10 October 2025 Available at: www.ijcsrr.org Page No. 5288-5308 Fitria Khairina, et. al (2022) stated that Talent Management has a positive and significant effect on employee engagement. Employee Attachment Bhatnagar (2007), in his research in accordance with the direction and objectives in the study. When the workload given by the company to employees is low, the employee engagement is also low and vice versa if the middle work load shows a high level of employee engagement. According to Sadeli (2013) also mentioned the practice of talent managements well as organizational culture affect employee engagement, while organizational support indirectly affects employee engagement where the organizational support dimension is the strongest dimension in the engagement variable. RESULTS I. Respondent Characteristics Based on the distributed questionnaires, it was found that of the 76 respondents, the majority were male employees (40 employees) and female employees (36 employees) spread across five tax service offices. This almost even number of respondents in terms of gender percentage also enriches the views or opinions of the questions that have been asked in the distributed questionnaires, so that the results of the data measurement can also describe the views between the genders. The results of the questionnaire survey indicate that the majority of respondents (40 employees) were between 30 and 39 years old. Twenty-two employees were between 40 and 49 years old, three employees were between 20 and 29 years old, and 11 employees were between 50 and 59 years old. This indicates that the majority of respondents were in the productive age range, between 30 and 49 years old (81.5%). This productive age group also reflects the majority of all Directorate General of Taxes employees who are in their productive age. This employee age is also the range that is still actively impacted by various Human Resource Management policies of the Directorate General of Taxes, including Transfer Policies, Employee Performance Assessments, and Talent Management Policies related to employee careers. Characteristics based on the highest level of education consist of four categories: Diploma, Bachelor’s, Master’s, and Doctoral. Based on data obtained from 76 respondents, it was found that the majority of respondents’ highest education was a Bachelor’s degree, amounting to 40 employees or 52.6%. For employees with the highest education of Master’s/Postgraduate, of these respondents, there were 20 employees, and 21.1% of respondents were employees with the highest education of Diploma or as many as 16 employees. II. Reliability and Validity Table 4: Results of Validity and Reliability Tests Variable Item Validity Test Reliability Test Factor Loading Decision Cronbach’s Alpha Decision Transfer (Regulation of the Minister of Finance Number 224/PMK.01/2020) T1 0.684 Valid 0.928 Reliable T2 0.722 Valid T3 0.737 Valid T4 0.782 Valid T5 0.800 Valid T6 0.587 Valid T7 0.759 Valid T8 0.849 Valid T9 0.616 Valid T10 0.707 Valid T11 0.859 Valid T12 0.678 Valid T13 0.721 Valid EPA1 0.686 Valid 0.895 Reliable International Journal of Current Science Research and Review ISSN: 2581-8341 Volume 08 Issue 10 October 2025 DOI: 10.47191/ijcsrr/V8-i10-38, Impact Factor: 8.048 IJCSRR @ 2025 www.ijcsrr.org 5296 *Corresponding Author: Khanif Alkhusna Volume 08 Issue 10 October 2025 Available at: www.ijcsrr.org Page No. 5288-5308 Employee Performance Appraisal (Decree of the Minister of Finance Number 467/KMK.01/2014) EPA2 0.738 Valid EPA3 0.634 Valid EPA4 0.629 Valid EPA5 0.773 Valid EPA6 0.787 Valid EPA7 0.783 Valid EPA8 0.744 Valid EPA9 0.637 Valid EPA10 0.746 Valid Talent Management (Regulation of the Minister of Finance Number 60/PMK.01/2016 TM1 0.856 Valid 0.912 Reliable TM2 0.729 Valid TM3 0.723 Valid TM4 0.803 Valid TM5 0.837 Valid TM6 0.857 Valid TM7 0.851 Valid Job Satisfaction (Robbins dan Judge, 2007) JS1 0.714 Valid 0.894 Reliable JS2 0.770 Valid JS3 0.778 Valid JS4 0.789 Valid JS5 0.847 Valid JS6 0.841 Valid JS7 0.726 Valid Employee Engagement (Schaufeli, 2022) EE1 0.910 Valid 0.941 Reliable EE2 0.861 Valid EE3 0.852 Valid EE4 0.833 Valid EE5 0.839 Valid EE6 0.797 Valid EE7 0.837 Valid EE8 0.797 Valid Convergent Validity shows that a collection of indicators represents one variable and underlies that variable. An individual's reflective measure is considered high if it correlates with the construct to be tested with a factor loading value of more than 0.70. This value shows appropriate convergent validity, which shows that the average variable can show more than half of the variation in its indicators (Ghozali, 2016). However, according to Chin (1998) for early stage research developing a measurement scale, a loading value of 0.5-0.6 is considered sufficient. In this research, a loading factor limit of 0.5 will be used. International Journal of Current Science Research and Review ISSN: 2581-8341 Volume 08 Issue 10 October 2025 DOI: 10.47191/ijcsrr/V8-i10-38, Impact Factor: 8.048 IJCSRR @ 2025 www.ijcsrr.org 5303 *Corresponding Author: Khanif Alkhusna Volume 08 Issue 10 October 2025 Available at: www.ijcsrr.org Page No. 5288-5308 34. Sadeli, J. 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Jakarta: Sekretariat Negara APENDIX A Research Survey Respondent Identity For completeness of the research data, we kindly ask you to fill in the data by marking a cross on one of the following answers: 1. Sex : ( ) Male ( ) Female 2. Age : ( ) 20 – 29 years ( ) 30 – 39 years ( ) 40 – 49 years ( ) 50 – 59 years 3. Education : ( ) Diploma ( ) Bachelor ( ) Master ( ) Doctoral 4. Your workplace at the Directorate General of Taxes Regional Office of Yogyakarta Special Region ( ) Wonosari Small Tax Office ( ) Wates Small Tax Office ( ) Bantul Small Tax Office ( ) Yogyakarta Small Tax Office ( ) Sleman Small Tax Office International Journal of Current Science Research and Review ISSN: 2581-8341 Volume 08 Issue 10 October 2025 DOI: 10.47191/ijcsrr/V8-i10-38, Impact Factor: 8.048 IJCSRR @ 2025 www.ijcsrr.org 5304 *Corresponding Author: Khanif Alkhusna Volume 08 Issue 10 October 2025 Available at: www.ijcsrr.org Page No. 5288-5308 Filling Instructions Please mark with a cross (X) the answer that best corresponds to your assessment. Score 1 = Strongly Disagree Score 2 = Disagree Score 3 = Neutral Score 4 = Agree Score 5 = Strongly Agree TRANSFER (X1) NO. Statement SD D N A SA Employee Requirements Composition 1 I understand the reasons behind the transfers carried out by the organization related to the composition of employee needs 1 2 3 4 5 2 The placement of the number of employees has been adjusted according to the workload in each work unit 1 2 3 4 5 Employee Records History 3 The transfer pattern implemented is clear and in accordance with the objectives of employee career development 1 2 3 4 5 Individual Career Development Plan 4 The transfer I experienced is part of a career development program 1 2 3 4 5 The Principles of Prohibition of Conflict of Interest 5 The transfers conducted in my organization are carried out objectively and without any conflict of interest 1 2 3 4 5 6 One of the purposes of transfers is to avoid conflicts of interest 1 2 3 4 5 Job Categories 7 The transfer gives me an opportunity to learn new skills 1 2 3 4 5 8 The transfer carried out is already in accordance with the job allocation needs 1 2 3 4 5 Transfer Implementation Schedule 9 The organization provides sufficient support during the transfer process (duration, allowances, etc.) 1 2 3 4 5 10 Position transfers provide me with the opportunity to move up to a higher job category. 1 2 3 4 5 International Journal of Current Science Research and Review ISSN: 2581-8341 Volume 08 Issue 10 October 2025 DOI: 10.47191/ijcsrr/V8-i10-38, Impact Factor: 8.048 IJCSRR @ 2025 www.ijcsrr.org 5305 *Corresponding Author: Khanif Alkhusna Volume 08 Issue 10 October 2025 Available at: www.ijcsrr.org Page No. 5288-5308 The Positions Within The Civil Servant (ASN) mapping 11 The procedures for job transfer within the Ministry of Finance generally follow the needs of each job category. 1 2 3 4 5 12 I understand the cross-function transfer policy that has been implemented in the Ministry of Finance 1 2 3 4 5 Zones 13 The transfer policy has been communicated/informed to the employees 1 2 3 4 5 Employee Performance Appraisal (X2) NO. Statement SD D N A SA Employee Performance Achievement (CKP) 1 I understand the procedure for calculating the Employee Performance Achievement (CKP) based on the achievements of the Key Performance Indicators (IKU) in my Performance Contract 1 2 3 4 5 2 I am able to achieve the Key Performance Indicator (IKU) targets in my Performance Contract 1 2 3 4 5 Behavioral Score 3 My behavior assessment is conducted by coworkers (peers) and direct supervisors 1 2 3 4 5 4 I objectively assess the behavior of my coworkers 1 2 3 4 5 Employee Performance Score (NKP) 5 I understand that the Employee Performance Score (NKP) is the value obtained from the sum of Employee Performance Achievement (CKP) and Behavior Score (NP) 1 2 3 4 5 6 The Employee Performance Score (NKP) shows the percentage of an employee's performance achievement within one year 1 2 3 4 5 Additional Task Score 7 1 2 3 4 5 International Journal of Current Science Research and Review ISSN: 2581-8341 Volume 08 Issue 10 October 2025 DOI: 10.47191/ijcsrr/V8-i10-38, Impact Factor: 8.048 IJCSRR @ 2025 www.ijcsrr.org 5306 *Corresponding Author: Khanif Alkhusna Volume 08 Issue 10 October 2025 Available at: www.ijcsrr.org Page No. 5288-5308 I can add tasks outside of the job description and that are not included in the Employee Performance Targets (SKP) 8 Additional tasks outside the job description can enhance employee work performance 1 2 3 4 5 Creativity Score 9 If I find an idea/work method that benefits the organization, it can improve my performance appraisal 1 2 3 4 5 10 The organization encourages every employee to contribute ideas, suggestions, or methods that benefit organizational performance 1 2 3 4 5 Talent Management (X3) NO. Statement SD D N A SA Talent Needs Analysis 1 The process of talent needs analysis in the organization is carried out systematically and continuously 1 2 3 4 5 Talent Identification 2 All employees categorized as talent have the right to enter the talent pool 1 2 3 4 5 3 The organization has clear criteria to assess and select talent. 1 2 3 4 5 Talent Development 4 Career development programs make me stay in the organization 1 2 3 4 5 Talent Retention 5 I understand that job promotion in the organization is carried out to retain the best talent 1 2 3 4 5 Talent Evaluation 6 Talent evaluation is conducted objectively and transparently 1 2 3 4 5 7 Talent evaluation includes aspects of performance, competence, eligibility, and propriety 1 2 3 4 5 International Journal of Current Science Research and Review ISSN: 2581-8341 Volume 08 Issue 10 October 2025 DOI: 10.47191/ijcsrr/V8-i10-38, Impact Factor: 8.048 IJCSRR @ 2025 www.ijcsrr.org 5307 *Corresponding Author: Khanif Alkhusna Volume 08 Issue 10 October 2025 Available at: www.ijcsrr.org Page No. 5288-5308 Job Satisfaction (Z) NO. Statement SD D N A SA Satisfaction with Compensation 1 I am satisfied with the salary I receive every month from this organization 1 2 3 4 5 2 I am satisfied working in this organization because the salary I receive corresponds to my responsibilities 1 2 3 4 5 Satisfaction with Promotion 3 I feel satisfied with the promotion program provided in this organization 1 2 3 4 5 4 I am satisfied working in this organization because the promotion program is provided fairly to every employee according to their work performance 1 2 3 4 5 Satisfaction with Supervision 5 Work supervision in this organization is conducted intensively, which makes me satisfied." 1 2 3 4 5 6 I am quite satisfied working in this organization because the supervision of employees during workmakes employees work with more enthusiasm. 1 2 3 4 5 Satisfaction with Coworkers 7 "I am satisfied working in this organization because all my coworkers always motivate me in my work 1 2 3 4 5 Employee Engagement (Y) NO. Statement SD D N A SA Vigor 1 I feel full of energy when performing my work 1 2 3 4 5 2 I feel strong and energetic while working 1 2 3 4 5 3 1 2 3 4 5 International Journal of Current Science Research and Review ISSN: 2581-8341 Volume 08 Issue 10 October 2025 DOI: 10.47191/ijcsrr/V8-i10-38, Impact Factor: 8.048 IJCSRR @ 2025 www.ijcsrr.org 5308 *Corresponding Author: Khanif Alkhusna Volume 08 Issue 10 October 2025 Available at: www.ijcsrr.org Page No. 5288-5308 In my work, I am always consistent in moving forward, even when circumstances do not meet my expectations Dedication 4 I fully understand the meaning and purpose of the work I do 1 2 3 4 5 5 I am proud of the work I am currently doing 1 2 3 4 5 Absorption 6 Time passes so quickly when I am working 1 2 3 4 5 7 I feel deeply involved (emotionally engaged) when working 1 2 3 4 5 8 I feel happy when I work diligently 1 2 3 4 5 Cite this Article: Khanif Alkhusna, K., Siswanti, Y., Pujiharjanto, C.A. (2025). The Effect of Transfers, Employee Performance Appraisal, And Talent Management on Employee Engagement Mediated by Job Satisfaction at Tax Offices Under the Regional Office of The Directorate General of Taxes in Yogyakarta Special Region. International Journal of Current Science Research and Review, 8(10), pp. 5288-5308. DOI: https://doi.org/10.47191/ijcsrr/V8-i10-38