MUOGBO, UJU S., PHD , ARINZE EMEKA S., PHD , CHINEZE J. IFECHUKWU-JACOBS, PHD, EZEAMAMA IFEYINWA G., PHD , MUOGBO UCHENNA FAVOUR,OKEZIE ESTHER C , OBIEZEKWEM JEFFERY C PHD , NWANGWU JACINTA. C PHD , BLESSING CHUGO IDIGO, PHD

DOI: https://doi.org/

This study investigates workers' perception of incentives within the Anambra State Internal Revenue Service (ASIRS) and their implications for job satisfaction, motivation, and employee performance. The specific objectives of the study are to: find out the extent to which different types of incentives affect employee job satisfaction at ASIRS, examine whether employee perceptions of incentives affect motivation at ASIRS, and determine the extent to which incentives impact employee performance at ASIRS. The researchers employed a descriptive survey research design to collect data from employees at ASIRS, utilizing a structured questionnaire with a Likert scale format to gather quantitative responses. The study sample consisted of 200 employees selected through a stratified random sampling technique, ensuring representation across various departments and job levels. Data analysis was conducted using both descriptive statistics and inferential statistics, including multiple regression analysis to determine the relationship between incentives and the dependent variables of job satisfaction, motivation, and performance. The findings indicate that monetary incentives, such as salary increases and performance bonuses, significantly enhance job satisfaction among ASIRS employees, explaining 65% of the variance in job satisfaction. Employee perceptions of fairness and transparency in the distribution of incentives were found to have a substantial effect on motivation, accounting for 72% of the variance. Additionally, incentives have been shown to influence employee performance, with job satisfaction and motivation serving as key mediators, accounting for 69% of performance. The study recommends that ASIRS enhance its financial incentive packages by ensuring competitive salaries and meaningful performance bonuses. It also suggests fostering career development opportunities and maintaining transparency and fairness in the distribution of incentives to boost motivation and performance. Non-monetary incentives, such as recognition and professional development programs, should also be incorporated to complement financial rewards.