Neo Journal of Economy and Social Humanities (NEJESH) Volume 5.
Issue 1, 2026.
53-66 AU
ISSN: 2828-6480
http://dx.
org/10.
56403/nejesh.
The Effect of Work Experience.
Work Discipline, and Physical Health on Employee Productivity at the KPP Madya Surabaya Moch.
Sonyviel Ramdhan1.
Purwanto2.
Sri Rahayu3
1,2,3
Magister Management.
STIE Mahardhika.
Surabaya.
Indonesia Article Information Article History Received.
January 9, 2026 Revised.
January 27, 2026 Accepted.
January 29, 2026 Published.
January 30, 2026
_____________________
Corresponding Author:
Moch.
Sonyviel Ramdhan.
Magister Management.
STIE Mahardhika.
Surabaya.
Indonesia.
Email:
r@gmail.
dosen@stiemahardhi mahardhika@gmail.
ABSTRACT
Employee productivity is a crucial factor in determining organizational performance in the public sector, particularly within tax administration institutions characterized by high workload intensity, strict accuracy requirements, and performance targets.
This study aims to analyze the effect of work experience, work discipline, and physical health on employee productivity at KPP Madya Surabaya.
A quantitative approach with a causal associative design was employed.
Data were collected through structured questionnaires distributed to 124 employees using a census method and analyzed using multiple linear regression with SPSS.
The results indicate that work experience, work discipline, and physical health each have a positive and significant effect on employee Among the three variables, work experience emerges as the most dominant determinant, followed closely by physical health, while work discipline also contributes significantly.
Simultaneously, the regression model demonstrates strong explanatory power, indicating that these individual human capital factors jointly explain a substantial proportion of employee productivity in the studied institution.
These findings suggest that employee productivity in tax administration institutions is strongly influenced by individual human capital attributes rather than organizational procedures alone.
By integrating work experience, discipline, and physical health within a single empirical model, this study extends the public sector human resource management literature and provides practical insights for policymakers and managers in designing experience-based development programs, reinforcing disciplinary systems, and supporting employee health to enhance Keywords: work experience, work discipline, physical health, employee productivity, public sector.
AU INTRODUCTION
Employee productivity is a critical determinant of organizational effectiveness and service quality, particularly in the public sector, where performance outcomes directly affect public trust and institutional credibility.
In the context of bureaucratic reform and the transformation of tax administration services, public organizations are increasingly required to enhance employee productivity to meet performance targets, ensure service accuracy, and maintain operational As a tax administration unit under the Directorate General of Taxes.
KPP Madya Surabaya faces substantial demands related to workload intensity, strict deadlines, and high https://internationalpublisher.
id/journal/index.
php/Nejesh accountability for state revenue realization.
These conditions make employee productivity a strategic issue that cannot be separated from the quality of human resource management.
Previous studies have emphasized that employee productivity is not solely shaped by organizational systems or policies but is also influenced by individual-level factors inherent to Among these factors, work experience, work discipline, and physical health are frequently highlighted as key determinants of work outcomes.
Work experience contributes to employeesAo ability to adapt to job complexity, make accurate decisions, and solve problems effectively, which in turn enhances productivity (Rochman & Nurhasanah, 2.
Employees with sufficient experience tend to demonstrate higher efficiency due to accumulated knowledge and familiarity with work procedures.
Work discipline has also been consistently linked to productivity improvement.
Discipline reflects employeesAo compliance with organizational rules, punctuality, and responsibility in carrying out tasks.
Empirical evidence shows that disciplined employees are more likely to perform efficiently and consistently, leading to higher productivity levels (Nurmiati, 2.
In public organizations, where standardized procedures and accountability are crucial, discipline plays a vital role in ensuring service reliability and operational continuity.
However, empirical findings regarding the role of physical health in determining employee productivity remain inconclusive.
From a theoretical perspective, good physical health is expected to support employeesAo stamina, concentration, and work consistency, thereby enhancing Nevertheless.
Haryanto and Utami .
reported that occupational health did not have a significant effect on employee productivity in a public security institution.
This inconsistency suggests that the relationship between health and productivity may be influenced by contextual factors such as job stress, workload pressure, and the nature of organizational tasks.
Consequently, further empirical investigation is needed, particularly within public sector organizations characterized by high cognitive and administrative demands.
This indicates that the impact of physical health on employee productivity requires further empirical examination, particularly in high-pressure public sector environments.
This phenomenon is highly relevant to the working environment of KPP Madya Surabaya.
Employees are required to manage complex administrative processes, maintain data accuracy, and meet performance targets under considerable time pressure.
If personal factors such as insufficient work experience, weak discipline, or poor physical health are not properly managed, employee productivity may decline.
Reduced productivity can lead to service delays, decreased work accuracy, and weakened teamwork, ultimately affecting the quality of tax services and public confidence in government institutions.
Despite the strategic importance of employee productivity in public organizations, empirical studies that simultaneously examine the effects of work experience, work discipline, and physical health within the context of tax administration institutions remain limited.
Most existing studies focus on private sector organizations or examine these factors separately.
This gap highlights the need for an integrated analysis that captures the combined influence of these internal factors on employee productivity in public sector settings.
Consequently, there is a lack of integrated empirical evidence that captures how these individual human capital factors jointly influence employee productivity in tax administration institutions.
This study contributes to the existing literature in three important ways.
First, it provides empirical evidence on employee productivity determinants within a tax administration institution, a public sector context that remains underrepresented in international productivity research.
Second, unlike prior studies that examine work experience, work discipline, or physical health separately, this research integrates these three dimensions simultaneously within the framework of Human Capital Theory.
Third, this study highlights the relative importance of work experience and physical health in shaping employee productivity under demanding bureaucratic conditions, thereby extending previous international findings on public sector human resource management.
Therefore, this study aims to analyze the effect of work experience, work discipline, and physical health on employee productivity at KPP Madya Surabaya using a quantitative approach.
By providing empirical evidence on the determinants of employee productivity in a tax administration institution, this study is expected to contribute to the human resource management literature in the public sector.
Practically, the findings may serve as an evidence-based reference for policymakers and organizational leaders in designing human resource development programs, strengthening disciplinary systems, and promoting healthier work environments to enhance employee productivity and improve the quality of public services.
AU LITERATURE REVIEW
Human Capital Theory This study is grounded in Human Capital Theory, which conceptualizes human resources as strategic assets that can be enhanced through continuous investment in education, experience, discipline, and health.
Schultz .
initially emphasized that investment in human capabilities yields economic returns for both individuals and organizations.
Becker .
further expanded this perspective by arguing that work experience, self-regulation through discipline, and physical health constitute forms of human capital that directly contribute to productivity improvement.
Within public sector organizations, employee productivity is highly dependent on the quality of human capital rather than technological or structural factors alone.
Employees who accumulate relevant experience, demonstrate strong work discipline, and maintain good physical health tend to perform tasks more efficiently and consistently.
Thus.
Human Capital Theory provides a comprehensive framework for explaining how individual attributes translate into organizational productivity, particularly in bureaucratic institutions that demand accuracy, accountability, and sustained performance.
Work Experience Work experience represents the accumulation of knowledge, skills, and problem-solving abilities acquired through prolonged involvement in job-related activities.
Dessler .
defines work experience as experiential learning that enhances employeesAo competence and adaptability in performing tasks.
Similarly.
Mathis and Jackson .
argue that experience improves efficiency as employees learn from both successes and failures encountered during their work tenure.
Empirical studies consistently indicate a positive relationship between work experience and Employees with extensive experience tend to complete tasks more accurately, require less supervision, and respond more effectively to complex work situations (Rivai, 2018.
Robbins & Judge, 2.
In the public sector, where administrative procedures and regulatory compliance are complex, experience becomes a critical determinant of productivity.
Previous empirical evidence supports this relationship.
Arifin and Prasetyo .
found that work experience significantly improved productivity among public sector employees through enhanced efficiency and decision accuracy.
Similarly.
Ali and Raza .
reported that experienced employees demonstrated substantially higher output levels, particularly in roles requiring rapid and precise decision-making.
These findings reinforce the Human Capital Theory assertion that experience constitutes a productive investment that yields long-term organizational Work Discipline Work discipline refers to employeesAo willingness and awareness to comply with organizational rules, procedures, and ethical standards.
Rivai .
defines discipline as voluntary adherence to organizational regulations, while Hasibuan .
emphasizes its role as a fundamental function of human resource management that shapes effective work behavior.
In public organizations, discipline is essential for maintaining service quality, procedural consistency, and institutional credibility.
Disciplined employees exhibit punctuality, responsibility, and compliance with standard operating procedures, which collectively enhance productivity.
Empirical studies have demonstrated that higher levels of discipline are associated with improved work efficiency and reduced operational errors (Setiawan & Fitria, 2020.
Nurmiati, 2.
Furthermore, discipline fosters a structured work environment that minimizes delays and Handoko .
notes that consistent enforcement of discipline strengthens employeesAo commitment and accountability, ultimately improving productivity outcomes.
Therefore, discipline functions not merely as a control mechanism but as a behavioral foundation that supports sustainable productivity in public sector organizations.
Physical Health Physical health is a fundamental component of human capital that enables employees to perform work activities without excessive fatigue, illness, or physiological stress.
According to the World Health Organization .
, health encompasses physical, mental, and social well-being, all of which influence work performance.
Notoatmodjo .
emphasizes that physically healthy employees demonstrate higher concentration, endurance, and work consistency.
Despite its theoretical importance, empirical findings regarding the relationship between physical health and productivity remain mixed.
While healthy employees are generally expected to be more productive due to lower absenteeism and higher stamina.
Haryanto and Utami .
found no significant effect of occupational health on productivity in a public security institution.
This inconsistency suggests that health may interact with other contextual factors such as workload intensity, job stress, and organizational support.
In tax administration institutions such as KPP Madya Surabaya, employees face high administrative demands, tight deadlines, and cognitive workload.
Under such conditions, physical health plays a crucial role in sustaining performance and preventing productivity decline.
SumaAomur .
argues that organizational responsibility in providing ergonomic environments and health-supportive policies is essential to maintaining employee productivity.
Consequently, further empirical examination is required to clarify the role of physical health in determining productivity within high-pressure public sector settings.
Employee Productivity Employee productivity refers to the ability of individuals to generate optimal output by efficiently utilizing available resources.
Simanjuntak .
defines productivity as the ratio between output and input, emphasizing efficiency and effectiveness as key dimensions.
In public sector organizations, productivity is reflected not only in output quantity but also in work quality, timeliness, and service accuracy (Sedarmayanti, 2.
Productivity is influenced by multiple interrelated factors, including experience, discipline, motivation, health, and organizational support (Hasibuan, 2019.
Mangkunegara, 2.
Employees who possess strong experience, adhere to discipline, and maintain good physical health are more capable of sustaining consistent performance levels.
Therefore, understanding productivity as a multidimensional construct is essential for evaluating employee performance in public institutions.
Conceptual Framework Based on Human Capital Theory and prior empirical studies, this research proposes a conceptual framework that explains the relationship between work experience, work discipline, and physical health as key determinants of employee productivity.
Human Capital Theory posits that individual attributes developed through accumulated experience, behavioral discipline, and physical well-being function as strategic assets that enhance work efficiency and output.
Accordingly, this study assumes that improvements in work experience, discipline, and physical health will positively influence employee productivity, both individually and simultaneously.
Figure 1 Conceptual Framework Information:
X1AU
= Work Experience X2AU
= Work Discipline X3AU
= Physical Health
YAU
= Employee Productivity Hypotheses Development Work Experience Work experience enhances employeesAo ability to understand job procedures, solve work-related problems, and perform tasks efficiently.
Employees with accumulated experience tend to require less supervision and demonstrate higher accuracy in completing tasks.
Previous studies indicate that work experience has a positive and significant effect on employee productivity, particularly in public sector organizations characterized by procedural complexity and administrative accountability.
Therefore, the first hypothesis is proposed:
H1: Work experience has a positive and significant effect on employee productivity.
Work Discipline Work discipline reflects employeesAo compliance with organizational rules, punctuality, and responsibility in carrying out tasks.
High levels of discipline create structured work behavior, minimize operational delays, and improve efficiency.
Empirical evidence consistently shows that disciplined employees demonstrate higher productivity due to effective time utilization and reduced work errors.
Thus, the second hypothesis is formulated:
H2: Work discipline has a positive and significant effect on employee productivity.
Physical Health Physical health enables employees to maintain stamina, concentration, and work consistency under demanding conditions.
Although theoretical perspectives suggest that healthy employees are more productive, empirical findings remain inconsistent, particularly in public sector institutions with high workload pressure.
This study re-examines the role of physical health in influencing productivity within a tax administration context.
Accordingly, the third hypothesis is stated as follows:
H3: Physical health has a positive and significant effect on employee productivity.
Simultaneous Effect of Work Experience.
Discipline, and Physical Health Human Capital Theory emphasizes that productivity is shaped by the combined contribution of multiple individual attributes rather than isolated factors.
Work experience, discipline, and physical health collectively represent complementary dimensions of human capital that strengthen employeesAo capacity to perform effectively.
Therefore, the final hypothesis is proposed:
H4: Work experience, work discipline, and physical health simultaneously have a positive and significant effect on employee productivity.
AU RESEARCH METHOD
Research Design This study employed a quantitative approach with a causal associative research design to examine the effect of work experience, work discipline, and physical health on employee A causal associative design is appropriate for identifying causeAeeffect relationships among variables within an organizational context (Sugiyono, 2.
The independent variables in this study consist of work experience, work discipline, and physical health, while employee productivity serves as the dependent variable.
Population and Sample The population of this study comprised all employees of KPP Madya Surabaya, totaling 124 Given the relatively small population size, this study applied a census method, in which all population members were included as research respondents.
The use of a census approach allows for comprehensive data representation and minimizes sampling bias (Sugiyono, 2.
Data Collection Method Primary data were collected through a structured questionnaire distributed directly to employees of KPP Madya Surabaya.
The questionnaire items were developed based on established theories and previous empirical studies related to work experience, work discipline, physical health, and employee productivity.
Secondary data were obtained from institutional documents, reports, and relevant literature to support the analysis and interpretation of results.
All questionnaire items were measured using a five-point Likert scale, ranging from 1 .
trongly disagre.
to 5 .
trongly agre.
, which is commonly used to capture respondentsAo perceptions, attitudes, and evaluations of social phenomena (Sugiyono, 2.
Place and Time of Research This research was conducted at the Surabaya Medium Tax Office, located at Jalan Jagir Wonokromo No.
Surabaya.
The research was conducted in December 2025.
Operational Definition of Variables Work experience was operationalized as employeesAo accumulated knowledge, skills, and work-related competencies gained through tenure, job understanding, autonomy, initiative, and work quality.
Work discipline was defined as employeesAo compliance with organizational rules, punctuality, responsibility, attendance consistency, and adherence to ethical standards.
Physical health referred to employeesAo physical and mental well-being that supports work performance, including physical fitness, nutritional balance, sleep quality, stress management, personal hygiene, and absence of health complaints.
Employee productivity was measured as employeesAo ability to produce optimal work output efficiently and effectively, reflected through work quantity, work quality, efficiency, timeliness, initiative, teamwork, and responsibility.
Data Analysis Technique Data analysis was conducted using the Statistical Package for Social Sciences (SPSS) The analysis procedure included validity testing, reliability testing, classical assumption tests, and multiple linear regression analysis.
Instrument validity was assessed using PearsonAos product-moment correlation, where an item was considered valid if the calculated correlation coefficient exceeded the critical value.
Reliability was evaluated using CronbachAos alpha, with a threshold value greater than 0.
60 indicating acceptable reliability (Ghozali, 2.
Classical assumption tests consisted of normality, multicollinearity, and heteroscedasticity Normality was examined using probabilityAeprobability (PAeP) plots, multicollinearity was assessed through tolerance values and Variance Inflation Factor (VIF), and heteroscedasticity was evaluated using scatterplot analysis.
Multiple Linear Regression Model To test the proposed hypotheses, multiple linear regression analysis was employed to estimate the effect of the independent variables on employee productivity.
The regression model is expressed as follows:
Y = a b1X1 b2X2 b3X3 e Information :
AUY = Employee productivity AUa = Constant Value AUX1 = Faktor Work Experience AUX2 = Factor Work Discipline AUX3 = Faktor Physical Health
b1,b2,b3 = Coefficient variables AU e = standar error
AU RESULTS AND ANALYSIS
Validity Test Results The validity test results indicate that all measurement items are valid, as each item shows a Pearson correlation coefficient exceeding the critical r-value .
-table = 0.
at a 5% significance This confirms that all indicators appropriately measure their respective constructs and are suitable for further analysis.
Test 1 Validity Test Result Variable Work Experience (X.
Work Discipline (X.
Indicator PK1
PK2
PK3
PK4
PK5
DK1
DK2
DK3
DK4
r count r table Information Valid Valid Valid Valid Valid Valid Valid Valid Valid Variable Physical Health (X.
Employee (Y) Productivity Indicator DK5
DK6
DK7
DK8
DK9
DK10
KT1
KT2
KT3
KT4
KT5
KT6
PP1
r count
r table Information Valid
Valid
Valid
Valid
Valid
Valid
Valid
Valid
Valid
Valid
Valid
Valid
Valid
PP2
PP3
PP4
PP5
PP6
PP7
PP8
PP9
PP10
Valid Valid Valid Valid Valid Valid Valid Valid Valid Reliability Test Results The reliability test results, as presented in Table 2, show that all variables have CronbachAos alpha values greater than 0.
This indicates good internal consistency and confirms that the research instruments are reliable for measuring work experience, work discipline, physical health, and employee productivity.
Tabel 2
Reliability Test Results Variabel
CronbachAos Alpha
Kriteria
Keterangan Work Experience 0,60 Work Discipline 0,60 Reliable Reliable Physical Health
0,60
Reliable Employee Productivity 0,60 Reliable All variables demonstrated CronbachAos alpha values greater than 0.
60, indicating good internal consistency and reliability.
Classical Assumption Test Results The results of the classical assumption tests demonstrate that the regression model satisfies all required assumptions.
The normality test indicates that the residuals are normally distributed, while the multicollinearity test shows that all tolerance values exceed 0.
10 and Variance Inflation Factor (VIF) values are below 10, indicating the absence of multicollinearity.
Additionally, the heteroscedasticity test confirms that the variance of the residuals is constant.
Therefore, the regression model is deemed appropriate for hypothesis testing.
Tabel 3 Multicollinearity Test Results Coefficientsa Model (Constan.
Work Experience Work Discipline Physical Health Collinearity Statistics Tolerance VIF Conclusion No multicollinearity No multicollinearity No multicollinearity Multiple Linear Regression Results The results of multiple linear regression analysis are summarized in Table 4.
Tabel 4 Multiple Linear Regression Results Model Constant Work Experience Work Discipline Physical Health Unstandardized Coefficients Std.
Error Standardized Coefficients Beta Sig.
The regression results show that all independent variables have positive and significant effects on employee productivity.
Coefficient Determination The results of the multiple linear regression analysis are presented in Table 4.
The findings indicate that work experience, work discipline, and physical health each have a positive and significant effect on employee productivity, as evidenced by significance values below 0.
Based on the standardized coefficients (), work experience ( = 0.
and physical health ( = 0.
emerge as the most dominant variables influencing employee productivity, while work discipline ( = 0.
shows a comparatively smaller, yet still significant, effect.
This suggests that accumulated competence and physical well-being play a more substantial role in enhancing productivity than behavioral discipline alone in the context of tax administration Table 5 Coefficient Determination Test Result Model R Square Adjusted Square Std.
Error of the Estimate It can be seen that the R square value of 0.
781 or 78.
1% is the contribution of the independent variable to the dependent variable, and 21.
9% is explained by other variables outside the research model.
Meanwhile, the R value is 0.
887 or 88.
T Test Result AUThe partial hypothesis testing results demonstrate that all independent variables significantly affect employee productivity.
Work experience shows a significant positive effect on employee productivity .
= 9.
, supporting the first hypothesis.
Work discipline also has a significant positive effect .
= p < 0.
, confirming the second hypothesis.
Physical health demonstrates a strong positive and significant effect .
= 9.
p < 0.
, supporting the third hypothesis.
AUThe magnitude of the t-values further reinforces that work experience and physical health exert stronger influences on productivity compared to work discipline, highlighting their strategic importance in high-pressure administrative environments.
Table 6 T Test Model Constant Work Experience Work Discipline Physical Health Unstandardized Coefficients Std.
Error Standardized Coefficients Beta Sig.
AUBased on Table 6, the effect of each independent variable on the dependent variable can be explained as follows:
AU Hypothesis testing of Work Experience (X.
on Employee Productivity (Y) The significance value (Sig.
) for the Work Experience variable is 0.
000 (< 0.
with a t-value of 9.
Thus, the first hypothesis, which states that work experience has a partial effect on employee productivity, is accepted.
AU Testing the hypothesis of Work Discipline (X.
on Employee Productivity (Y) The significance value (Sig.
) for the Work Discipline variable is 0.
000 (< 0.
with a t-value of 5.
Therefore, the second hypothesis, which states that work discipline has a partial effect on employee productivity, is accepted.
AU Testing the hypothesis of Physical Health (X.
on Employee Productivity (Y) The significance value (Sig.
) for the Physical Health variable is 0.
000 (< 0.
with a t-value Thus, the third hypothesis, which states that physical health has a partial effect on employee productivity, is accepted.
F Test Result The results of the F-test indicate that work experience, work discipline, and physical health simultaneously have a significant effect on employee productivity (F = 146.
p < 0.
This confirms that the regression model is statistically fit and supports the fourth hypothesis.
These findings demonstrate that employee productivity is best explained through an integrated perspective, where multiple dimensions of human capital interact to shape performance outcomes rather than operating independently.
Table 7 F Test Result Model Regression Residual Total Sum of Squares Mean Square F Sig.
The results of the simultaneous test (F-tes.
indicate that the regression model is statistically The F-value of 146.
912 with a significance level of 0.
< 0.
demonstrates that work experience, work discipline, and physical health simultaneously have a significant effect on employee productivity.
Therefore, the regression model is considered fit, and Hypothesis 4 (H.
is DISCUSSION Effect of Work Experience on Employee Productivity The results indicate that work experience has the strongest influence on employee This finding suggests that employees with extensive work experience possess deeper procedural knowledge, higher task mastery, and stronger problem-solving capabilities, which are essential in complex administrative environments such as tax offices.
This result is consistent with the findings of Handayani .
, who demonstrated that work experience significantly improves employee productivity by enhancing efficiency and accuracy in task execution.
Similarly.
Arifin and Prasetyo .
found that experienced employees in public institutions tend to perform better due to accumulated tacit knowledge and familiarity with organizational procedures.
These findings support BeckerAos Human Capital Theory, which conceptualizes work experience as an investment that increases individual productivity over time.
In the context of KPP Madya Surabaya, experience plays a crucial role in handling high workloads, regulatory complexity, and performance targets, making it a dominant factor in sustaining productivity.
This finding extends previous public sector studies by demonstrating that the productivity-enhancing role of work experience becomes more pronounced in tax administration institutions characterized by high accountability and error-sensitive tasks.
Effect of Work Discipline on Employee Productivity The analysis shows that work discipline has a positive and significant effect on employee productivity, although its influence is relatively smaller compared to work experience and physical This finding indicates that disciplined behaviorAisuch as punctuality, rule compliance, and responsibilityAisupports productivity by ensuring operational consistency.
This result aligns with the research conducted by Salsafila et al.
, who found that disciplined employees demonstrate higher productivity due to structured work behavior and Furthermore.
Nartasari.
Yuventius, and Wibowo .
emphasized that work discipline functions as a control mechanism that stabilizes performance outcomes, particularly in organizations with standardized operating procedures.
These findings suggest that while discipline is essential for maintaining order and minimizing inefficiencies, its contribution to productivity becomes more substantial when combined with experience and good health.
This implies that discipline functions more as a supporting mechanism rather than a primary productivity driver, especially in environments where task complexity and cognitive demands are Effect of Physical Health on Employee Productivity One of the most important findings of this study is the strong positive effect of physical health on employee productivity, nearly equal to that of work experience.
This result highlights that healthy employees are more capable of maintaining concentration, managing work pressure, and sustaining performance over time.
This finding supports the study by Kurniawan.
Darmawati, and Puspita .
, which demonstrated that occupational health significantly enhances productivity by reducing fatigue and Similarly, research by SumaAomur .
emphasized that physical health is a fundamental prerequisite for consistent work performance, particularly in mentally demanding jobs.
The strong effect of health in this study also helps explain inconsistencies in earlier research.
In high-pressure environments such as tax administration, physical and mental health become decisive factors that enable employees to cope with workload intensity without performance This suggests that the influence of physical health on productivity is highly context-dependent and becomes increasingly critical in deadline-driven and cognitively intensive public sector institutions.
Simultaneous Effects of Work Experience.
Discipline, and Physical Health The simultaneous significance of work experience, work discipline, and physical health confirms that employee productivity is the result of interacting dimensions of human capital.
This finding is consistent with Handayani .
and Kurniawan et al.
, who reported that productivity increases substantially when experience, discipline, and health are managed collectively rather than independently.
The high explanatory power of the regression model indicates that productivity at KPP Madya Surabaya is predominantly shaped by individual-level capacities.
This suggests that productivity improvement strategies should adopt an integrated human resource approach that simultaneously enhances experience accumulation, reinforces discipline, and maintains employee Accordingly, focusing on a single human capital dimension is unlikely to generate optimal productivity outcomes in high-pressure bureaucratic organizations such as tax administration CONCLUSION This study aimed to examine the effect of work experience, work discipline, and physical health on employee productivity at KPP Madya Surabaya.
Based on the results of multiple linear regression analysis, it can be concluded that all proposed hypotheses are supported, both partially and simultaneously.
AU First, work experience has a positive and significant effect on employee productivity and emerges as the strongest determinant among the examined variables.
This finding indicates that accumulated experience enhances employeesAo procedural understanding, efficiency, and ability to handle complex administrative tasks.
In a tax administration context characterized by high regulatory demands and performance targets, experience functions as a critical form of human capital that directly strengthens productivity.
AU Second, work discipline positively and significantly affects employee productivity.
Although its influence is relatively smaller compared to work experience and physical health, discipline remains an essential factor in maintaining consistency, compliance with organizational rules, and effective time management.
Discipline supports productivity by ensuring that work processes run in an orderly and predictable manner.
AU Third, physical health shows a strong positive and significant effect on employee productivity, nearly comparable to the effect of work experience.
This finding highlights the importance of physical and mental well-being in sustaining employeesAo work capacity, concentration, and resilience under high workload pressure.
In demanding public sector environments, health is not merely a supporting factor but a key determinant of sustained .
AU Finally, the simultaneous test confirms that work experience, work discipline, and physical health jointly explain a substantial proportion of employee productivity.
This result underscores that productivity improvement cannot rely on a single factor, but rather requires an integrated human resource approach that balances experience development, behavioral discipline, and health maintenance.
Overall, this study contributes to the empirical literature on human capital and productivity in the public sector by demonstrating that internal individual factors play a dominant role in shaping employee productivity within tax administration institutions.
The findings also provide practical insights for policymakers and managers in designing evidence-based strategies to enhance productivity through experience-based development programs, consistent disciplinary systems, and comprehensive employee health support.
ACKNOWLEDGEMENTS
The authors would like to express sincere gratitude to all parties who contributed to the completion of this study.
Special appreciation is extended to the management and employees of KPP Madya Surabaya for their cooperation and willingness to participate as respondents, which made this research possible.
The authors also acknowledge the valuable guidance, feedback, and support provided by academic supervisors and colleagues during the research and manuscript preparation process.
Their insights and constructive suggestions greatly improved the quality of this study.
Finally, the authors appreciate all individuals who indirectly supported this research, both academically and administratively.
Any remaining errors or limitations in this article remain the sole responsibility of the authors.
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