This study aims to analyze The Impact of Incentive and Job Satisfaction toward The Employee Performance at PT. PLN (Persero) Sumbawa Area of Sumbawa Besar, Nusa Tenggara Barat. The respondents of this study are all the employees of PT. PLN (Persero) Sumbawa Area of Sumbawa Besar, Nusa Tenggara Barat that are 70 employees. Questionnaire was distributed to the employees of PT. PLN (Persero) Area Sumbawa, Wilayah Sumbawa Besar, Nusa Tenggara Barat, there were 70 questionnaires returned. Multiple Linier Regression of IBM SPSS.21 is used as the analyze method. Based on the analyze that is done by the research, Incentive and Job Satisfaction have a positive impact toward The Employee Performance