THE INFLUENCE OF COMPETENCE AND WORK CULTURE ON EMPLOYEE PERFORMANCE THROUGH WORK MOTIVATION AS AN INTERVENING VARIABLE AT KPP PRATAMA PANGKALAN KERINCI

Abstract

This study aims to determine the effect of competence and work culture on employee performance at the Pangkalan Kerinci Pratama Tax Service Office through the intervening variable of employee motivation. This study uses an associative approach, namely research conducted to determine the effect or relationship between independent variables and dependent variables. The population and sample of this study were all permanent employees at the Pangkalan Kerinci Pratama Tax Service Office totaling 98 people. Data collection techniques were carried out through questionnaires and analysis was carried out using path analysis. The results of the study indicate that competence and work culture have an impact on improving employee performance at the Pangkalan Kerinci Pratama Tax Service Office through the work motivation variable.