<![CDATA[This study aims to analyze the influence of career development and competence on employee performance at UPT Pendapatan Wilayah Makassar II, both partially and simultaneously. This study employed a quantitative approach using a causal associative research design. The population consisted of 73 employees, while 50 employees who met the research criteria were selected as the respondents. Data were collected through observation, questionnaires, and documentation. The data were analyzed using descriptive statistical analysis, instrument testing, classical assumption tests, multiple linear regression analysis, the t-test, the F-test, and the coefficient of determination (R²) with the assistance of IBM SPSS Statistics Version 30. The results indicate that career development has a positive and significant effect on employee performance, with a significance value of 0.003 (< 0.05) and a t-value of 3.098. Competence also has a positive and significant effect on employee performance, with a significance value of 0.002 (< 0.05) and a t-value of 3.276. Simultaneously, career development and competence have a positive and significant effect on employee performance, with an F-value of 49.617 and a significance value of 0.000 (< 0.05). The coefficient of determination (R²) of 0.679 indicates that career development and competence explain 67.9% of the variation in employee performance, while the remaining 32.1% is explained by other factors outside the research model. Keywords: Career Development, Competence, Employee Performance. Abstrak Penelitian ini bertujuan untuk menganalisis pengaruh pengembangan karier dan kompetensi terhadap kinerja pegawai pada UPT Pendapatan Wilayah Makassar II, baik secara parsial maupun simultan. Penelitian menggunakan pendekatan kuantitatif dengan desain penelitian asosiatif kausal. Populasi penelitian berjumlah 73 pegawai, sedangkan responden yang memenuhi kriteria penelitian sebanyak 50 orang. Teknik pengumpulan data dilakukan melalui observasi, penyebaran kuesioner, dan dokumentasi. Analisis data menggunakan analisis statistik deskriptif, uji instrumen, uji asumsi klasik, analisis regresi linear berganda, uji t, uji F, serta koefisien determinasi (R²) dengan bantuan program IBM SPSS Statistics versi 30. Hasil penelitian menunjukkan bahwa pengembangan karier berpengaruh positif dan signifikan terhadap kinerja pegawai dengan nilai signifikansi sebesar 0,003 (< 0,05) dan nilai t hitung sebesar 3,098. Kompetensi juga berpengaruh positif dan signifikan terhadap kinerja pegawai dengan nilai signifikansi sebesar 0,002 (< 0,05) dan nilai t hitung sebesar 3,276. Secara simultan, pengembangan karier dan kompetensi berpengaruh positif dan signifikan terhadap kinerja pegawai dengan nilai F hitung sebesar 49,617 dan nilai signifikansi sebesar 0,000 (< 0,05). Nilai koefisien determinasi (R²) sebesar 0,679 menunjukkan bahwa pengembangan karier dan kompetensi mampu menjelaskan variasi kinerja pegawai sebesar 67,9%, sedangkan sisanya sebesar 32,1% dipengaruhi oleh faktor-faktor lain di luar model penelitian. Kata Kunci: Pengembangan Karier, Kompetensi, Kinerja Pegawai.]]>
