<![CDATA[This study aims to analyze the effect of competence, job training, and organizational culture on employee performance, as well as examine the role of work motivation as a moderating variable. The research was conducted at the Primary Tax Service Office (KPP Pratama) Semarang Candisari, motivated by the suboptimal achievement of Key Performance Indicators (IKU) in 2023 and inconsistent findings in prior literature (research gap). A quantitative design was employed, collecting data through questionnaires distributed to a total population of 107 employees using a saturated sampling approach. Data were analyzed using Structural Equation Modeling based on Partial Least Squares (PLS-SEM). The results reveal that competence (β = 0.289, p = 0.001), job training (β = 0.200, p = 0.020), and organizational culture (β = 0.160, p = 0.050) have positive and significant direct effects on employee performance. Work motivation also has a direct positive impact on performance (β = 0.362, p = 0.000). However, work motivation failed to moderate the effects of competence (β = -0.138, p = 0.067) and job training (β = -0.084, p = 0.234) on performance. Conversely, work motivation significantly moderates the relationship between organizational culture and employee performance (β = 0.186, p = 0.033). These empirical findings suggest that fostering a supportive organizational culture combined with high employee motivation is essential for driving performance metrics in public tax administration]]>
