<![CDATA[This study aims to analyze the influence of competence and work motivation on employee performance at the Regional Revenue Agency (BAPENDA) of Serdang Bedagai Regency. The study is motivated by the importance of human resource quality in supporting the achievement of Regional Original Revenue (PAD). Competence, which includes knowledge, skills, attitudes, behavior, and work values, as well as work motivation derived from both internal and external factors, is believed to play a significant role in improving employee performance. However, several challenges remain, including limited mastery of taxation information technology, low discipline, and lack of work initiative, all of which affect the achievement of PAD targets. This research employs a quantitative approach using a questionnaire as the primary data collection instrument. The variables of competence and work motivation are measured through relevant indicators, while employee performance is assessed based on effectiveness, efficiency, quality of work, discipline, and the achievement of organizational targets. Data were analyzed using multiple linear regression to determine the partial and simultaneous effects of the two independent variables on employee performance. The findings indicate that competence has a significant positive effect on employee performance through enhanced knowledge, skills, and work attitudes that support the achievement of organizational goals. Work motivation also has a significant influence, both through internal factors such as responsibility and professional pride, and external factors such as rewards and leadership support. Simultaneously, competence and work motivation make a substantial contribution to improving employee performance.]]>
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