<![CDATA[This study aims to examine the effect of Locus Of Control and Critical Thinking on Performance among employees of the KPPN office in West Sulawesi Province. The research employed a quantitative approach with a descriptive survey design. The population consisted of all employees at the KPPN office, with 28 respondents selected using a total sampling technique. Data were collected through a structured questionnaire using a five-point Likert scale distributed online. Data analysis was carried out using SPSS version 25, including validity and reliability tests, multiple linear regression, t-test, F-test, and coefficient of determination analysis. The results show that Locus Of Control has a positive and significant effect on Performance, with a significance value of 0.039 (<0.05) and a t value of 2.178 (>1.711). Critical Thinking also has a positive and significant effect on Performance, with a significance value of 0.008 (<0.05) and a t value of 2.861 (>1.711). Simultaneously, Locus Of Control and Critical Thinking significantly affect Performance, as indicated by an F value of 16.384 (>3.39) and a significance level of 0.000. The coefficient of determination ????2of 0.568 shows that 56.8% of the variation in Performance is explained by the two research variables, while the remaining 43.2% is explained by other variables outside the model. The novelty of this study lies in its comprehensive empirical examination of the simultaneous role of locus of control and critical thinking in enhancing employee performance within a regional vertical office of the Ministry of Finance (KPPN).]]>
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