The Effect of Talent Management and Work Environment on Account Representatives’ Performance: The Moderating Role of Self-Efficacy at the Regional Office of the Directorate General of Taxes, Special Region of Yogyakarta

The performance of Account Representatives (AR) plays a critical role in achieving tax revenue targets and ensuring effective public service delivery within the Directorate General of Taxes. However, variations in individual performance across work units indicate the presence of organizational and psychological factors that require further examination. This study aims to analyze the effects of talent management and work environment on the performance of Account Representatives and to examine the moderating role of self-efficacy in these relationships at the Regional Office of the Directorate General of Taxes, Special Region of Yogyakarta. A quantitative approach was employed using a survey method, involving 157 Account Representatives as the research population. Data were collected through structured questionnaires and analyzed using Partial Least Square–Structural Equation Modeling (PLS-SEM) and Moderated Regression Analysis (MRA). The results reveal that talent management has a positive and significant effect on Account Representative performance, while the work environment also shows a positive and significant influence. Furthermore, self-efficacy was found to significantly moderate the relationship between talent management and performance, as well as between work environment and performance. These findings indicate that Account Representatives with high self-efficacy are better able to utilize talent management practices and respond to supportive work environments to enhance their performance. The study highlights the importance of integrating effective talent management systems and conducive work environments with efforts to strengthen employees’ self-efficacy. Such an integrated approach is essential for improving individual performance and supporting the achievement of organizational objectives in the public sector, particularly within tax administration institutions.