Evaluation of the Impact of Remuneration, Training, and Competency on Employee Performance at KPP Madya Dua Medan

This study aims to evaluate the influence of remuneration, training, and competence on employee performance at the Tax Service Office (KPP) Madya Dua Medan. A qualitative approach is used with interview and observation methods to gain an in-depth understanding of the factors that affect employee performance. The results of the study show that remuneration plays a role in increasing work motivation, but it still needs to be evaluated regarding fairness. Training is proven to improve employee skills, but its effectiveness depends on its relevance and accessibility. Employee competence is the main factor in work effectiveness, but there are still obstacles in its development. Overall, the combination of remuneration, training, and competence has a significant influence on employee performance. Therefore, a more comprehensive policy is needed to improve these three aspects so that employee performance is more optimal.