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Articles

Vol. 1 No. 2 (2026): September

Human Resource Management in the Public Sector: A Competency Gap Analysis

Submitted
June 12, 2026
Published
2026-06-23

Abstract

Abstract
Purpose – This study aims to analyze the competency gap among civil servants at the Regional Revenue Management Unit (UPPD) of Karanganyar to formulate precise intervention programs for enhancing public service quality at the regional tax office.
Methodology – A descriptive quantitative approach was employed to evaluate data from the personnel at the unit. The analysis assessed four primary dimensions: technical and regulatory capability, educational background, job grade, and work experience, utilizing gap analysis to measure discrepancies between actual performance and organizational standards.
Findings – The results indicate that the most significant competency gap lies in the comprehension of recent local tax regulations (gap score: 1.24), followed by misaligned educational backgrounds (gap score: 1.00). Empirical testing demonstrates that practical work experience effectively compensates for and minimizes the technical competency gap. Conversely, a mismatch in formal educational disciplines negatively impacts and reduces the efficiency of specific administrative tasks.
Implications – The study provides practical recommendations for the Regional Revenue Agency by proposing four strategic interventions: intensive technical guidance on regulatory updates, a peer mentoring system bridging senior and non-linear employees, periodic training on digital service platforms, and proportional workload redistribution based on job grades.
Originality – This research provides unique empirical evidence regarding the compensatory effect of work experience against educational mismatches within local revenue administration, offering a targeted, data driven framework for competency interventions.

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