<![CDATA[This study examines the effects of organizational culture and transformational leadership on employee performance, with work motivation as a mediating variable, at the Tax Office for Corporate and Foreign Individual Taxpayers. A quantitative survey was conducted involving 100 employees selected from a population of 136 employees through simple random sampling. The data were measured using a five-point Likert scale and analyzed with Partial Least Squares–Structural Equation Modeling using SmartPLS 4. The results show that organizational culture has a positive and significant effect on employee performance and work motivation. Transformational leadership has a positive and significant direct effect on employee performance but does not significantly affect work motivation. Work motivation has a positive and significant effect on employee performance. The mediation test indicates that work motivation partially mediates the relationship between organizational culture and employee performance, whereas it does not mediate the relationship between transformational leadership and employee performance. These findings highlight the importance of strengthening shared organizational values and maintaining transformational leadership practices, while developing additional reward, career development, and supportive-work-environment mechanisms to sustain employee motivation and performance.]]>
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