ABSTRACT The Muba 1 One-Stop Service System Office (Samsat) is one of the Musi Banyuasin Regency government agencies that provides services to the public or the community related to the payment of motorized vehicle taxes. The purpose of this study was to determine the effect of the work environment and organizational culture on employee performance at the Muba 1 Samsat Office. The research method used was quantitative descriptive. Based on the results of testing the hypothesis partially, the work environment variable (X1) shows the value of t count > t table (2.633 > t table 2.003), then Ho is rejected, meaning that partially there is a significant influence between the work environment on employee performance, so from this case it can be concluded that partially there is an influence between the work environment on employee performance at the Muba 1 Samsat Office. While the results of testing the hypothesis of the organizational culture variable (X2) show the value of t count> t table (2.003> t table 2.003), then H0 is rejected, meaning that partially significant influence of organizational culture on employee performance. So from this case it can be concluded that partially there is an influence of the work environment on employee performance at the Muba 1 Samsat Office.Keywords: Environment, Organizational Culture, Performance
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