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

 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.