Purpose: This study aimed to examine the influence of education level, competence, and work environment on the performance of Community Health Centre (Puskesmas) health workers in Karimun Regency, with work motivation analyzed as an intervening variable. Research Methodology: A quantitative approach was used with 139 health workers selected through the Slovin formula from a population of 631 individuals. Primary data were collected using questionnaires, supported by observations and interviews, while secondary data were obtained from official records. Partial Least Squares (PLS) analysis was employed with SmartPLS to test validity, reliability, structural relationships, and mediation effects. Results: The findings indicate that education level and work environment significantly influence both motivation and performance, while competence shows no significant direct effect on either motivation or performance. Motivation significantly enhances performance. Mediation testing revealed that motivation did not mediate the effect of education level and competence on performance but partially mediated the influence of the work environment on performance. Conclusions: The study concludes that while higher education and better work environments improve motivation and performance, competence development programs remain insufficient and have not significantly impacted the outcomes. Creating supportive work environments and fulfilling health workers’ basic needs are crucial for sustaining performance. Limitations: This study was limited to one district and relied on self-reported measures, which may affect generalizability and accuracy. Contribution: This study contributes to public sector human resource management by demonstrating the mediating role of motivation and highlighting the importance of education and workplace conditions in strengthening health workers’ performance.

Purpose: This study aims to determine the effects of transfer pricing, thin capitalization, deferred tax, and inventory intensity on tax avoidance. Method: This study uses a quantitative approach with a sample of all companies listed on the Indonesia Stock Exchange (BEI) from 2018 to 2022. A purposive sampling technique was used for sample selection, and a sample of 107 companies was selected. This study uses a panel data analysis. The results of the analysis show that thin capitalization and deferred taxes have a negative effect on tax avoidance, while transfer pricing and inventory intensity have no effect on tax avoidance. Results: The findings reveal that transfer pricing and inventory intensity have no significant effects on tax avoidance. Thin capitalization shows a negative and significant effect, suggesting that higher debt usage reduces tax avoidance due to creditor scrutiny and compliance pressure. Deferred tax also negatively affects tax avoidance, indicating that higher deferred tax expenses reflect greater compliance and lower avoidance. The model’s adjusted R² was 7%, implying that most variations in tax avoidance are explained by other unobserved factors. Conclusions: Deferred tax and thin capitalization serve as deterrents to tax avoidance, whereas transfer pricing and inventory intensity are not significant drivers. Limitations: This study relies on publicly available financial reports, limiting the measurement accuracy of hidden tax-avoidance practices. It also covers a period influenced by Covid-19 tax incentives and voluntary disclosure programs, which potentially affect behavior. Contribution: This study extends the literature by integrating inventory intensity into tax avoidance models and providing evidence from Indonesian firms, offering insights for policymakers and regulators to strengthen anti-avoidance measures.

Purpose: This study aimed to determine how organizational commitment, employee engagement, and readiness change during physical therapy (PT). ABC, and the extent to which organizational commitment and employee engagement influence readiness among PT. ABC partially or simultaneously. Method: This study used a quantitative research method with a causal relationship using a descriptive and verification approach. The study population comprised 452 individuals with PT. ABC. The sampling technique used a simple random sampling method, with the number of samples determined using the Solvin formula, which resulted in 212 respondents. The data collection technique consisted of 49 questions regarding the variables under study. Data analysis was performed using PLS structural equation modeling (SEM). Results: The results show that Employee Engagement has a significant effect on Organizational Commitment and Readiness to Change. The implication of the results of this research is that organizational leaders should maximize Organizational Commitment or Employee Engagement to influence the readiness of individuals in the organization to change direction for better outcomes. Conclusions: This study concludes that enhancing employee engagement and strengthening organizational commitment are essential strategies for increasing readiness for change. Employees with strong emotional bonds and active involvement are more likely to positively embrace transformation. Limitations: This study was limited to PT. ABC focuses only on permanent employees within one organizational context, which restricts the generalizability of the findings. Contribution: This study contributes to organizational behavior research by providing empirical evidence of the role of commitment and engagement in shaping change readiness. Practically, it offers insights for managers to foster engagement and loyalty as mechanisms to ensure a smoother organizational transformation.