[ Analyse de l’incidence des composantes de la rémunération sur la rétention et la motivation des agents de la Direction Générale des Douanes et Accises ]
Volume 83, Issue 1, February 2026, Pages 142–149
Roger Nzapakembi Kwando1
1 Diplômé d’Etudes Supérieures en Gestion des Entreprises et Organisation du Travail, Université de Kinshasa, RD Congo
Original language: French
Copyright © 2026 ISSR Journals. This is an open access article distributed under the Creative Commons Attribution License, which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
To achieve the objectives an organization has set for itself, it relies on its various resources. Human resources are one of them. Regardless of the skills they possess, they are not enough to enable them to achieve high productivity. To achieve this, employees must be motivated. A motivated employee is ready to truly perform their job in the best possible way and demonstrates this through their efforts. For this reason, compensation is an essential management variable. It contributes to performance development, determines internal social balance, unites employees, and attracts talent. It should be noted that compensation has two components: direct compensation. Direct compensation consists of fixed compensation and variable compensation. In addition to direct compensation, there is indirect compensation. At the General Directorate of Customs and Excise, the components of compensation paid to employees do not all have the same effect on their retention; some are more highly valued (bonuses, benefits in kind, and fringe benefits), and their removal from the payroll would have negative professional consequences such as decreased productivity, a poor work environment, unjustified absences, lower attractiveness and loss of core competencies.
Author Keywords: direct and indirect compensation, components, retention, customs.
Volume 83, Issue 1, February 2026, Pages 142–149
Roger Nzapakembi Kwando1
1 Diplômé d’Etudes Supérieures en Gestion des Entreprises et Organisation du Travail, Université de Kinshasa, RD Congo
Original language: French
Copyright © 2026 ISSR Journals. This is an open access article distributed under the Creative Commons Attribution License, which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
Abstract
To achieve the objectives an organization has set for itself, it relies on its various resources. Human resources are one of them. Regardless of the skills they possess, they are not enough to enable them to achieve high productivity. To achieve this, employees must be motivated. A motivated employee is ready to truly perform their job in the best possible way and demonstrates this through their efforts. For this reason, compensation is an essential management variable. It contributes to performance development, determines internal social balance, unites employees, and attracts talent. It should be noted that compensation has two components: direct compensation. Direct compensation consists of fixed compensation and variable compensation. In addition to direct compensation, there is indirect compensation. At the General Directorate of Customs and Excise, the components of compensation paid to employees do not all have the same effect on their retention; some are more highly valued (bonuses, benefits in kind, and fringe benefits), and their removal from the payroll would have negative professional consequences such as decreased productivity, a poor work environment, unjustified absences, lower attractiveness and loss of core competencies.
Author Keywords: direct and indirect compensation, components, retention, customs.
Abstract: (french)
Pour la réussite des objectifs qu’une organisation s’est assigné, elle mise sur ses différentes ressources. Parmi lesquelles, les ressources humaines. Quels que soient les compétences dont elles disposent, elles ne suffisent pas pour leurs permettre d’atteindre une forte productivité. Pour y parvenir, les salariés doivent être motivés. Un employé motivé est prêt à accomplir réellement son travail de la meilleure façon possible et le démontre par ses efforts. Pour cela, la rémunération est une variable de pilotage essentiel. Elle contribue au développement des performances, conditionne l’équilibre social interne, met les salariés dans l’unité et attire et retient les compétences. Il sied de noter que la rémunération possède deux composantes à savoir, la rémunération directe. La rémunération directe est constituée de celle dite fixe et celle dite variable. A côté de la rémunération directe, il existe la rémunération indirecte. A la Direction Générale des Douanes et Accises, les composantes de la rémunération payée aux agents n’ont pas toutes le même effet sur leur rétention; certaines sont plus appréciées (primes, avantages en nature et avantages sociaux) et leur radiation dans la paie aurait des conséquences professionnelles néfastes telles: la baisse de la productivité, le mauvais climat de travail, des absences injustifiées, moindres attractivités et perte des compétences clés.
Author Keywords: rémunération directe et indirecte, composantes, rétention, douanes.
How to Cite this Article
Roger Nzapakembi Kwando, “Analysis of the impact of remuneration components on the retention and motivation of agents of the General Directorate of Customs and Excise,” International Journal of Innovation and Scientific Research, vol. 83, no. 1, pp. 142–149, February 2026.
