This study aims to examine the effect of motivation on employee performance through Discipline. The population of this study were employees of the State Civil Apparatus and Non-State Civil Apparatus of the Regional Technical Implementation Unit of the Bali Province Regional Tax and Retribution Service in Denpasar City. The sampling design uses nonprobability sampling with saturated sample technique that uses all members of the population of 70 employees. Data were collected through questionnaires that were distributed directly and analyzed using Structural Equation Modeling (SEM) based on Partial Least Square (PLS). This research is designed quantitatively. The results showed that Motivation has a positive and significant effect on employee performance at the Regional Technical Implementation Unit of the Bali Province Regional Tax and Retribution Service in Denpasar city. The results of the analysis show that motivation has a positive and significant effect on employee performance. The higher the motivation obtained, the higher the employee performance. Motivation has a positive and significant effect on Discipline, the higher the motivation the higher the employee's Discipline. Discipline has a positive and significant effect on employee performance, the higher the Discipline, the higher the employee performance.
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