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This research aims to determine and analyze the influence of work motivation and job satisfaction on the performance of employees at the Regional Office of the Directorate General of Customs and Excise East Kalimantan (Kanwil DJBC Kalbagtim). The data used in this study are primary data collected through the use of a questionnaire as an instrument to measure the research variables. The questionnaire was distributed to all employees of Kanwil DJBC Kalbagtim, totaling 71 individuals, using a census method. The data collected from the questionnaire instruments were processed using the SPSS program with multiple linear regression analysis. The study results indicate that the relationship between work motivation is positively and significantly related to the performance of employees at Kanwil DJBC Kalbagtim, and the relationship between job satisfaction is positively and significantly associated with the performance of employees at Kanwil DJBC Kalbagtim. The findings of this research are used as input for Kanwil DJBC Kalbagtim to enhance employee performance by providing work motivation, such as increasing employee involvement in formal/informal office activities and by paying attention to employee job satisfaction through opportunities for self-development, fair promotions based on employee competencies, and in line with organizational needs.
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