The Relationship between Organizational Structure and Work Culture on Employee Performance at KPP Pratama Medan Belawan

This study aims to analyze the influence of division of labor, employee authority, and work culture on employee performance at the Tax Service Office (KPP) Pratama Medan Belawan. The research method used is a qualitative approach with data collection techniques through interviews, observations, and documentation studies. The results show that a clear division of labor improves work efficiency, but workload inequality is still an obstacle. Employee authority that is too bureaucratic can hinder work effectiveness, while granting wider autonomy can increase employee motivation. In addition, a strong work culture of discipline and professionalism contributes to improved performance, although lack of communication and high work pressure are challenges. In conclusion, these three factors affect each other and need to improve the division of labor, flexibility of authority, and improvement of collaborative work culture to optimize employee performance.