We study the effect of the degeneracy factor in the energy levels of the well-known Landau problem for a magnetic engine. The scheme of the cycle is composed of two adiabatic processes and two isomagnetic processes driven by a quasi-static modulation of external magnetic field intensity. We derive the analytical expression of the relation between the magnetic field and temperature along the adiabatic process and, in particular, reproduce the expression for the efficiency as a function of the compression ratio.