Penelitian ini bertujuan untuk menguji sejauh mana pengaruh motivasi, kompetensi, dan lingkungan kerja terhadap kinerja pegawai Badan Pengelola Pajak dan Retribusi Daerah Kota Kendari Sulaweis Tenggara. Pengumpulan data dilakukan melalui penyebaran kuesioner dan dilaksanakan pada 33 pegawai Badan Pengelola Pajak dan Retribusi Daerah Kota Kendari Sulaweis Tenggara. Analisis data pada penelitian ini menggunakan bantuan program SPSS versi 24. Teknik sampling yang dipakai adalah metode sensus dan teknik pengujian data yang digunakan dalam penelitian ini meliputi Uji asumsi klasik dan analisis regresi linier berganda, untuk menguji dan membuktikan hipotesis penelitian. Hasil analisis menunjukkan bahwa secara simultan motivasi, kompetensi, dan lingkungan kerja berpengaruh terhadap kinerja pegawai dan secara parsial yang berpengaruh dominan terhadap kinerja pegawai adalah motivasi. This study aims to examine the extent of the influence of motivation, competence and work environment on the performance of employees of the Southeast Sulawesi Sulaweis City Kendari Management and Retribution Agency. Data collection was carried out through questionnaires and was carried out on 33 employees of the Southeast Sulawesi Sulaweis City Regional Tax and Retribution Management Agency. Data analysis in this study used SPSS version 24. The sampling technique used was the census method and data testing techniques used in this study include the classic assumption test and multiple linear regression analysis, to test and prove the research hypothesis. The analysis shows that simultaneous motivation, competence, and work environment influence employee performance and partially the dominant influence on employee performance is motivation.
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