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This study aims to find out 1). Effect of work environment and work discipline on work motivation, 2) Effect of work environment and work discipline on employee performance, 3) Effect of work motivation on employee performance, 4) Effect of work environment and work discipline on employee performance through work motivation. The research was conducted at the South Cikarang Primary Tax Service Office (KPP). The number of respondents was 57 people with event sampling techniques and data analysis using descriptive analysis and path analysis. Research results show that 1). There is an influence of work environment and work discipline on work motivation, 2) There is an influence of work environment and work discipline on employee performance, 3) There is an influence of work motivation on employee performance, 4) Motivation cannot influence work environment and work discipline on employee performance.
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