This study aims to examine and analyze empirically the effect of training,competency, motivation and organizational culture on the performance of employees of revenue bodies in the Southeast Sulawesi province. The population in this study were all employees of the office of the Regional Revenue Agency of Southeast Sulawesi Province who had participated in the training of 40 people. This study uses multiple linear regression analysis. The results showed that (1) training had a positive and significant effect on employee performance (2) competence had a positive and significant effect on employee performance (3) motivation had a positive and significant effect on employee performance (4) organizational culture had a positive and significant effect on employee performance and (5) training, competence, motivation and organizational culture simultaneously have a positive and significant effect on employee performance.Keywords: training, competence, motivation, organizational culture, employee performance
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