ABSTRACT
The study examines the impact of tax compliance costs on the financial performance of commercial banks in Western Kenya. The study is set against the backdrop of a rapidly changing economic landscape in Kenya, where tax compliance costs have become a significant burden for commercial banks. The researcher reviews the literature on tax compliance costs and financial performance, and highlights the need for a study that examines the impact of tax compliance costs on financial performance in the context of commercial banks in Western Kenya. The study identifies the problem of high tax compliance costs as a significant challenge facing commercial banks in Western Kenya. The researcher notes that high tax compliance costs can lead to reduced financial performance, and highlights the need for a study that examines the impact of tax compliance costs on financial performance. The study reviews the relevant theories, including the Pecking Order Theory, Stakeholder Theory, and Agency Theory, and highlights their relevance to the study. The study uses a mixed-methods approach, combining both qualitative and quantitative methods. The researcher collects data from 180 managers of commercial banks in Western Kenya, and uses descriptive statistics, correlation analysis, and regression analysis to analyze the data. The researcher finds that tax compliance costs have a significant positive impact on financial performance, and highlights the need for commercial banks to manage their tax compliance costs effectively in order to improve their financial performance. The study concludes that tax compliance costs have a significant impact on financial performance of commercial banks in Western Kenya. The researcher recommends that commercial banks should manage their tax compliance costs effectively, and that policymakers should consider policies that reduce tax compliance costs in order to improve financial performance.

ABSTRACT
The objective of this study was to examine the influence of process alignment on organizational performance in public health facilities in Busia County, Kenya. The study aimed to investigate the relationship between process alignment and organizational performance, and to identify the key factors that affect process alignment in public health facilities. The study employed a mixed approach, combining descriptive and explanatory research designs. A total of 312 respondents were targeted, representing approximately 19.6% of the target population of 1,590 personnel involved in strategic planning, implementation, and oversight of public health facilities in Busia County. The data collection instrument was a structured questionnaire designed to collect quantitative data about strategic alignment practices and organizational performance. The study found that process alignment has a significant positive influence on organizational performance in public health facilities in Busia County, Kenya. The results show that process alignment explains 48.7% of the variance in organizational performance, indicating a strong positive relationship between the two variables. The study also found that clear roles and responsibilities, process measures aligned with strategy, and continuous improvement culture are the key factors that affect process alignment in public health facilities. The study concludes that process alignment is a critical factor in achieving organizational performance in public health facilities in Busia County, Kenya. The study recommends that healthcare managers and policymakers prioritize process improvement and alignment initiatives, focusing on areas such as cross-departmental collaboration, regular process reviews, and continuous improvement culture. The study's findings have implications for healthcare management practices, suggesting that investments in process improvement and alignment initiatives can yield significant returns in terms of organizational effec

ABSTRACT
This research explores the intricate relationships among employee competence, motivation, spiritual intelligence, work enthusiasm, and overall performance within the context of a recreational sector organization. Employing a quantitative, explanatory research design within a positivist paradigm, the study aims to empirically test how these key organizational variables interact, with particular focus on the mediating role of work enthusiasm as a psychological mechanism that translates individual resources into tangible performance outcomes. Drawing conceptual insights from established theories including Vroom’s Expectancy Theory, Maslow’s Hierarchy of Needs, and the evolving construct of spiritual intelligence, the investigation examines both direct and indirect effects among variables. Data collected from employees of PT Taman Rekreasi Sengkaling (Recreational Park) UMM reveal that while technical competence is the most significant predictor of performance, intrinsic motivation and spiritual intelligence influence performance predominantly through their impact on work enthusiasm. The findings underscore that fostering employee vigor, dedication, and absorption is vital to converting personal and organizational resources into sustained performance enhancements. Practical implications suggest that organizations should invest in comprehensive skills development, promote values-based leadership, and implement strategies that cultivate intrinsic motivation and purpose-driven engagement. By integrating spiritual intelligence and work enthusiasm as critical mediators, this study advances existing organizational behavior models, emphasizing holistic approaches for optimizing employee performance in hybrid and service-oriented environments. The insights herein contribute to a better understanding of how psychological factors motivate organizational success in contemporary workplaces.

ABSTRACT
This research explores the intricate relationships among employee competence, motivation, spiritual intelligence, work enthusiasm, and overall performance within the context of a recreational sector organization. Employing a quantitative, explanatory research design within a positivist paradigm, the study aims to empirically test how these key organizational variables interact, with particular focus on the mediating role of work enthusiasm as a psychological mechanism that translates individual resources into tangible performance outcomes. Drawing conceptual insights from established theories including Vroom’s Expectancy Theory, Maslow’s Hierarchy of Needs, and the evolving construct of spiritual intelligence, the investigation examines both direct and indirect effects among variables. Data collected from employees of PT Taman Rekreasi Sengkaling (Recreational Park) UMM reveal that while technical competence is the most significant predictor of performance, intrinsic motivation and spiritual intelligence influence performance predominantly through their impact on work enthusiasm. The findings underscore that fostering employee vigor, dedication, and absorption is vital to converting personal and organizational resources into sustained performance enhancements. Practical implications suggest that organizations should invest in comprehensive skills development, promote values-based leadership, and implement strategies that cultivate intrinsic motivation and purpose-driven engagement. By integrating spiritual intelligence and work enthusiasm as critical mediators, this study advances existing organizational behavior models, emphasizing holistic approaches for optimizing employee performance in hybrid and service-oriented environments. The insights herein contribute to a better understanding of how psychological factors motivate organizational success in contemporary workplaces.