it depends on the person, their role/job, and the business itself.

when I work in the office, I have to spend 2 to 3 hours commuting there and back. when I'm at the office, some days I'm busy all day, other days there's nothing to do.

when I'm working from home, I have zero commute. I have more control over my work, and if there's nothing to do then I can do something else, from the comfort of my own home.

I'm actually "working" now, but today is slow. nothing to do for a few hours from what I can tell. I may have some tasks this afternoon though. fortunately, I am at home today.