This study aims to determine the effect of compensation and work environment on employee performance. his test uses employee performance as the dependent variable, as well as compensation and work environment as an independent variable. The sample used is permanent employees in KPP Pratama Kuningan. His study uses a purposive sampling method. The type of data used in this study are primary data. Based on the process of distributing the questionnaire a sample of 40 respondents was obtained. Hypothesis testing in this study uses multiple regression using SPSS v.15 software application. The results showed that compensation and work environment had a positive influence on employee performance.