Authentic Leadership Encourages Proactive Behavior Among Tax Employees, Study Finds Mixed Psychological Effects

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Padang, Indonesia – A 2026 study by Robert Sugaranendi and Syahrizal from Universitas Negeri Padang found that authentic leadership significantly strengthens proactive behavior among employees working in regional tax offices in West Sumatra and Jambi. Published in the East Asian Journal of Multidisciplinary Research, the study also reveals that psychological empowerment increases initiative at work, while excessive identification with leaders may unexpectedly reduce employee independence and proactive action.

The research provides new insight into how leadership styles influence employee performance in Indonesia’s public sector, particularly within the Directorate General of Taxes under the Ministry of Finance. As tax institutions continue implementing digital reforms and compliance improvement programs, employee initiative has become a critical factor supporting service effectiveness and organizational performance.

In recent years, Indonesia’s Directorate General of Taxes has introduced modernization policies, digital service platforms, and taxpayer education programs to strengthen compliance and administrative efficiency. National performance indicators show strong progress overall, with 33 of 34 regional tax offices exceeding annual compliance targets in 2024. However, the Regional Office covering West Sumatra and Jambi recorded a compliance rate of 98.67 percent, falling short of the national target. This gap highlights the importance of internal organizational dynamics such as leadership quality and employee motivation.

Robert Sugaranendi and Syahrizal of Universitas Negeri Padang examined how authentic leadership influences proactive employee behavior through psychological empowerment, leader identification, and organizational identification. Their research contributes to leadership studies by integrating motivational and identity-based perspectives within public sector organizations.

The study surveyed 260 employees from ten Primary Tax Offices under the Regional Directorate General of Taxes in West Sumatra and Jambi. Data were collected using structured questionnaires and analyzed through structural equation modeling to examine relationships between leadership behavior, psychological conditions, identity factors, and workplace initiative.

The findings confirm that authentic leadership directly increases proactive behavior among employees. Leaders who demonstrate transparency, integrity, ethical consistency, and openness encourage employees to anticipate problems, propose improvements, and contribute innovative ideas without waiting for formal instructions.

Psychological empowerment emerged as the strongest supporting factor linking leadership and proactive action. Employees who perceived their work as meaningful and believed they had autonomy and competence were significantly more likely to initiate improvements and engage actively in organizational development.

Key findings from the study include:

  • Authentic leadership significantly increases proactive employee behavior.
  • Psychological empowerment positively influences proactive initiative and mediates leadership effects.
  • Leader identification shows a significant negative relationship with proactive behavior.
  • Organizational identification strengthens the positive impact of authentic leadership.
  • Psychological empowerment represents the most effective pathway encouraging employee initiative.

The negative association between leader identification and proactive behavior represents one of the study’s most important contributions. While leadership identification is often considered beneficial, the results suggest that excessive dependence on leaders may reduce employee autonomy, particularly in structured bureaucratic environments.

According to Robert Sugaranendi of Universitas Negeri Padang, authentic leadership creates psychological safety that allows employees to take initiative and participate more actively in organizational improvement. He explained that transparency and ethical consistency encourage employees to move beyond routine tasks and contribute innovative solutions.

Syahrizal of Universitas Negeri Padang emphasized that psychological empowerment plays a central motivational role in shaping proactive behavior. Employees who feel confident in their abilities and influence within the organization are more likely to respond constructively to institutional reforms and workplace challenges.

The study also highlights the importance of organizational identification as a contextual factor supporting leadership effectiveness. Employees who feel a strong sense of belonging to their institution are more responsive to leadership direction and more willing to translate guidance into proactive workplace behavior.

At the same time, the research introduces a cautionary perspective on leadership relationships. Strong identification with leaders can produce psychological dependence that limits independent decision-making. This pattern is especially relevant in hierarchical public institutions where formal authority structures remain strong.

These findings offer practical recommendations for government agencies implementing administrative reforms. Leadership development programs that emphasize authenticity, transparency, and ethical communication can strengthen employee initiative and improve institutional responsiveness.

Strengthening psychological empowerment through training, participatory decision-making, and clear responsibility structures can further increase proactive behavior across public organizations. These strategies support innovation, service quality improvement, and policy implementation effectiveness.

The research also suggests that leadership strategies should balance influence with employee autonomy. Encouraging initiative while maintaining institutional alignment can help organizations adapt more effectively to digital transformation and performance-based governance systems.

Robert Sugaranendi and Syahrizal concluded that authentic leadership not only shapes employee motivation directly but also influences proactive behavior through psychological empowerment and identity-based mechanisms. Their findings provide new evidence that leadership effectiveness in public institutions depends on both relational trust and employee independence.

Author Profiles

Robert Sugaranendi – Universitas Negeri Padang

Syahrizal – Universitas Negeri Padang

Source

Sugaranendi, Robert; Syahrizal
“Authentic Leadership and Proactive Behavior: The Roles of Psychological Empowerment, Leader Identification, and Organizational Identification”
East Asian Journal of Multidisciplinary Research, 2026

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