The study purpose was to analyze the effect of physical work environment, non-physical work environment, and motivation on employee performance at the Regional Revenue Management Agency (BAPPENDA) of West Nusa Tenggara Province. The study was conducted based on the importance of a conducive work environment and adequate employee motivation in supporting the achievement of organizational performance. Materials and methods. This study employed a quantitative approach. The population consisted of 134 employees of BAPPENDA of West Nusa Tenggara Province, with 100 respondents selected as the research sample. Data were collected through questionnaires and analyzed using multiple linear regression. The analysis included partial significance testing (t-test), simultaneous significance testing (F-test), and the coefficient of determination (R²). Results. The results showed that the physical work environment had a positive and significant effect on employee performance, with a t-value of 6.512 and a significance value of less than 0.001. The non-physical work environment did not have a significant effect on employee performance, with a t-value of -0.960 and a significance value of 0.339. Meanwhile, motivation had a positive and significant effect on employee performance, with a t-value of 2.528 and a significance value of 0.013. Simultaneously, physical work environment, non-physical work environment, and motivation had a significant effect on employee performance, as indicated by an F-value of 20.091 and a significance value of less than 0.001. The adjusted coefficient of determination was 0.366, indicating that the three independent variables explained 36.6% of the variation in employee performance. Conclusions. Physical work environment and motivation significantly contributed to employee performance, whereas non-physical work environment did not show a significant partial effect. Simultaneously, the three variables significantly affected employee performance at BAPPENDA of West Nusa Tenggara Province.