PENGARUH LINGKUNGAN KERJA TERHADAP KINERJA PEGAWAI PADA BADAN PENGELOLA PAJAK DAN RETRIBUSI DAERAH KOTA TASIKMALAYA

This study examines the effect of the work environment on employee performance at the Regional Tax and Retribution Management Agency in Tasikmalaya City. A descriptive method with a quantitative approach was used, gathering data through interviews and questionnaires. Data analysis included validity testing via item analysis and product moment formula, reliability with Cronbach's Alpha, correlation coefficient, t-test, simple linear regression, F-test, and coefficient of determination. Results showed a very low correlation (-0.185) between the work environment (X) and employee performance (Y), which was not statistically significant. Regression analysis indicated that the work environment’s effect on performance is minor, as shown by Fcount < Ftable (1.50 < 3.96). The determination coefficient (Kd) was 34.22%, suggesting that 65.78% of employee performance is influenced by other factors. Keywords: Work Environment and Employee Performance