The performance of an employee can be measured from the results of activities within a certain time against what can be done in accordance with their duties and functions. Employee performance is the result or work performance of employees who are assessed in terms of quality and quantity based on work standards determined by the organization. Good performance is optimal performance, namely performance that is in accordance with organizational standards and supports the achievement of organizational goals. There are negative factors that can reduce employee performance, including the lack of employee responsibility in carrying out their main duties and functions, low levels of employees complying with applicable regulations and work programs that are not achieved.

The role of human resources is the basis of core competence which has a high competitive advantage and is the most difficult to imitate which can increase the effectiveness of an organization. Therefore, the impact of globalization is very important to be addressed proactively by organizations, both to external and internal factors. One of the internal factors that can be controlled and become a determining factor for organizational success is human resources. The function of human resources has shifted its role to become more strategic and complex, no longer just focused on operational issues. Changes and improvements in the roles and functions of human resources must be balanced with development, namely improving their quality and high performance.

Determination of the level of human resource capabilities is needed in order to know the level of achievement or performance expected for the good or average category. Determining the capabilities of human resources needed will certainly be used as a basis for performance evaluation. 

The ability of human resources always contains intent or purpose, which is a motive or trait that causes an action or obtains an outcome, namely employee performance.

The performance of employees is very important in the organization to achieve its goals, so the organization makes various efforts to improve it. Achievement at work is one of the needs that everyone wants to achieve at work. Employee performance is not the same result, this is because each employee has a different ability and willingness to carry out the work.

The strongest motivation is intrinsic motivation because it is embedded directly in employees. Through intrinsic motivation, employees are aware of their responsibilities and work better and are encouraged to be enthusiastic about completing their work well. Work results because awareness creates good performance and employees will realize that by having good performance, they will be able to fulfill their needs. This is in accordance with research conducted by Febrian Nurtaneo Akbar which showed a significant influence between intrinsic motivation on employee performance.

Intrinsic motivation greatly affects the morale of employees who have the potential to achieve optimal results, so it is necessary to have a driver so that employees want to mobilize all their potential. Work can be completed more quickly and precisely without reducing the existing discipline if it is supported by the participation of a leader. In this case the leader must always provide direction, foster and motivate subordinates in completing work to achieve organizational goals. If employees want to work with high intrinsic motivation, it will improve employee performance. Many things that can affect employee performance include intrinsic motivation factors and the work environment.

Motivation is the driving force to work together, work effectively and integrate with all jobs. Factors that affect the performance of resources, physical condition, motivation, organizational and economic aspects and commitment to organizational and economic aspects, other behaviors. Comfortable working conditions greatly affect HR at work, with the creation of comfortable working conditions, employee job satisfaction will also be achieved, the opinion of Mohammad [1].

Good motivation and work environment can also support the success of an organization to achieve organizational goals, because motivation and work environment can create a high level of job satisfaction to support organizational success. Conversely, if the level of job satisfaction decreases, it can hinder the organization from achieving its goals.

A good work environment is also needed in an organization. Employees who care about the work environment both for personal comfort and to make it easier to do a better job. The setting of temperature, light and other environmental factors should not be extreme (too much or too little), such as too hot or dimly lit. In addition, most employees prefer to work in clean and relatively modern facilities and with adequate tools and equipment [2].

A person's motivation starts from the needs, desires and urges to act in order to achieve organizational needs or goals. Employees will have high motivation if there is support from their superiors and supported by an adequate environment. Horwitz et al. [3] argue that HR gets motivated and a work environment through providing top management support. It will have an impact on HR who are competitive and want to do work with efficiency and make good use of all HR capabilities, then work results are the best motivator, which makes HR motivated that they have been supported in their work.

Doyle and Wong in Devi argue that between motivation, achievement and HR performance, organizational success cannot be separated from the amount of motivation that arises in personal employees. The opinion of Munandar [4] states that there is a positive relationship between motivation and performance with achievement, namely employees who have increased motivation and HR performance will produce work performance and conversely low motivation and HR performance result in decreased work performance. Julien has emphasized the fact that HR performance has a key position in maintaining competitive advantage.

Another factor that affects employee performance is the work environment. This is indicated by the uncomfortable working space. A safe and comfortable work environment will improve employee performance, so that they will also be able to work better, so the results desired by the organization will be achieved properly. Employees as human beings cannot be separated from the various circumstances in which they work, namely the work environment. During their work, each employee will interact with various conditions in the work environment. The better the work environment, the better the employee's performance is expected.

Increased motivation and a good work environment is to produce something that is directly related to the interests of the organization. The amount of competition that has emerged in the business world makes competition between organizations therefore it is necessary to improve performance and manage HR effectively and efficiently in order to maintain organizational goals. Good HR performance can also be obtained by giving motivation to work. (Handoko, 2008).

Organizational commitment is a condition where employees are very interested in the goals, values and goals of the organization. Furthermore, organizational commitment means more than just formal membership, because it includes an attitude of liking the organization and a willingness to put forth a high level of effort for the benefit of the organization in order to achieve goals.

According to Kaswan organizational commitment is a measure of employee willingness to stay with an organization in the future. Commitment often reflects the employee's belief in the mission and goals of the organization, the willingness to make efforts to complete the work and the desire to continue working there. Kreitner and Kinicki state that organizational commitment reflects how individuals identify with the organization and are bound by its goals.

Organizational commitment is a condition in which an employee sided with a particular organization and its goals and desires to maintain membership in the organization [5]. Organizational commitment becomes an important thing in this day and age. When an organization is very difficult to find employees who have very good qualifications in doing their jobs, organizational commitment is one way to determine employees who have qualifications, loyalty and good performance. In other words, organizational commitment is used as an important thing in determining employees at the level of performance in an organization.

Every organization is established to achieve the goals to be achieved in accordance with its vision and mission. To achieve this goal, it is necessary to have a good management function. The success of an organization cannot be separated from the best abilities provided by its employees. However, not all employees in an organization have a high commitment to the organization. Organizational commitment is an emotional attachment, identification and involvement of employees to one institution.

The benefits of high employee commitment will increase organizational productivity, reduce employee turnover and improve organizational managerial quality. When the employee's commitment to the organization has been formed, the employee will provide optimal performance so that the goals of the organization will be achieved. For employees, having a high commitment can provide benefits for themselves, such as expanding opportunities to be promoted, reducing the possibility of being demoted and making them more experienced in their fields.

However, there is an interesting thing when an employee has a high commitment to his organization, the possibility that the employee already has an emotional relationship with the organization, has a sense of belonging among other employees, a supportive organizational environment and the salary he receives is considered fair and in accordance with what is expected. which he gave. Conversely, if an employee has a low commitment to his organization, it can be caused by a lack of participation by organizational stakeholders, a monotonous organizational environment and being treated unfairly with what he gives to his organization.

The causes that affect organizational commitment to each employee are different, including some employees decide to commit to an organization because they feel the incentives/salaries received are in accordance with the given performance, some employees decide to commit because they feel an obligation to remain in the organization because they are needed. and some are committed because if they leave the organization, it will cost more than staying with the organization. So that the problem of organizational commitment needs further research related to organizational justice so that the results of this research can provide empirical solutions to this phenomenon. So the process in creating organizational commitment is the perception of justice.

In fact, the performance of employees at the Bekasi Intermediate Tax Service Office has not met the expectations of the organization. This is indicated by the non-optimal fulfillment of employee welfare; there are barriers to adjustment in the work environment; not yet optimal achievement of employee work results; low achievement motivation of employees; not all employees have competence in accordance with their field of work; not yet optimal implementation of education and training and limited facilities and infrastructure to support the implementation of tasks.

Employee Performance

Performance is not just achieving results but broadly needs to pay attention to other aspects, as the definition of performance according to Prawirosentono, performance is the result of work that can be achieved by a person or group of people in an organization, in accordance with the authority and responsibility each, in an effort to achieve the goals of the organization concerned legally, not violating the law and in accordance with morals and ethics.

Hasim [6] explains that performance comes from the word "job performance" or "actual performance" which is defined as work performance or actual achievement achieved by someone [7]. Likewise, the understanding of performance according to Mangkunegara, comes from the word "job performance" namely work performance or actual achievement achieved by someone who is defined as performance (work achievement) is the result in quality and quantity by an employee in carrying out his duties in accordance with his responsibilities.

According to Mangkunegara [8] performance is Employee performance and future professional development are carried out systematically and formally. Employee performance is more directed at the level of employee performance. Employee performance reflects how employees meet job requirements well. Attention to performance is a necessary thing for an organization or company.

Rivai and Basri [9], in their book “Performance Appraisal”, explain that: Performance is a function of leadership and ability. To complete a task or job, a person must have a certain degree of willingness and level of ability. A person's willingness and skills are not effective enough to do something without a clear understanding of what to do and how to do it.

Robbins [2] explains that there are six indicators to measure employee performance individually, namely:

• Quality: The quality of work is measured by the employee's perception of the quality of the work produced and the perfection of the task on the skills and abilities of employees

• Quantity: Represents the resulting amount expressed in terms such as number of units, number of completed activity cycles

• Punctuality: It is the level of activity completed at the beginning of the stated time, from the point of view of coordinating with the output results and maximizing the time available for other activities

• Effectiveness: Is the level of use of organizational resources (manpower, money, technology, raw materials) is maximized with the intention of increasing the results of each unit in the use of resources

• Independence: This is the level of an employee who will be able to carry out his work function. Work commitment. Is a level where employees have a commitment to work with the agency and employee responsibilities to the office

Intrinsic Motivation

Motivation comes from the Latin word "Movere" which means "push or driving force". So that motivation is a stimulant of a person's desire or driving force at work, every person who is motivated has certain goals to be achieved [10].

According to Robbins and Judge [5], motivation is the effort that individuals make to achieve every goal in their life, in the realm of organization motivation is the behavior of individuals who work with all their efforts due to certain factors to achieve organizational goals.

Meanwhile, according to Luthans, motivation is The process as a person's first step to take action due to physical and psychological deficiencies, namely an impulse aimed at fulfilling certain goals. Every employee who works in a company must have the motivation to work for the sake of increasing the performance of the organization.

Extrinsic motivation according to Fahmi [11] is motivation that arises from outside a person, then encourages the person to build and foster a motivational spirit within the person to change all his attitudes towards the better.

Intrinsic motivation indicators according to Sedarmayanti, which include the following:

• Salary: For employees, salary is an important factor to meet the needs of themselves and their families. In addition to serving the basic needs of each employee, the salary is also intended to be a driving force for employees to work with enthusiasm

• Supervision: Effective supervision will help increase worker productivity through good work management, as well as providing concrete instructions according to work standards and adequate supplying equipment and other supports

• Working relationship: To be able to carry out a job well, it must be supported by a harmonious working atmosphere or working relationship, namely the creation of a close, family-friendly and mutually supportive relationship between fellow employees or between employees and superiors

• Working conditions: Working conditions that are comfortable, safe and quiet and supported by adequate equipment will certainly make employees feel at home to work

Work Environment

The work environment is the social, psychological and physical life in the company that affects workers in carrying out their duties. Human life is inseparable from the various circumstances of the surrounding environment, between humans and the environment there is a very close relationship. In this case, humans will always try to adapt to various circumstances in the surrounding environment.

Likewise, when doing work, employees as humans cannot be separated from the various circumstances around where they work, namely the work environment. During their work, each employee will interact with various conditions in the work environment.

The work environment is something that is around the workers and that affects them in carrying out the tasks assigned [12]. Furthermore, according to Sedarmayanti, the work environment is the total number of tools and materials encountered, the surrounding environment in which a person works, his work methods and work arrangements both as individuals and as groups.

Organizational Commitment

The concept of organizational commitment has been defined and measured in many different ways. According to Cherrington organizational commitment as a personal value, which is sometimes referred to as an attitude of loyalty to the company. Robbins suggests that organizational commitment is an attitude that reflects feelings of liking or disliking the organization where they work.

Organizational commitment is the attitude of employees who are interested in the goals, values ​​and goals of the organization as indicated by the individual's acceptance of the values ​​and goals of the organization and has a desire to be affiliated with the organization and a willingness to work hard for the organization so as to make individuals feel at home and want to stay in the organization for the sake of achievement of organizational goals and sustainability. Organizational commitment is expressed by the scale of organizational commitment.

Aspects of commitment proposed by Schultz and Schultz [13] are: (1) Acceptance of the values ​​and goals of the organization, (2) Willingness to strive for the sake of the organization and (3) Having a desire to be affiliated with the organization.

Meyer and Allen uggest three models of organizational commitment and are reflected in three main points, namely:

• Affective Commitment, is the desire to work for the company because they agree with the goals of the organization and there is a desire to run them

• Continuance Commitment, is the desire to keep working at the company because they do not want to lose their job

• Normative Commitment, is the desire to work for the company because of pressure from other parties

Research Object and Time

The research was conducted at the Bekasi Madya Tax Service Office, Jalan Cut Mutia No.125, RT.001/RW.008, Margahayu, East Bekasi, West Java 17113. The study was conducted from December 2021 to March 2022.

Research Design

This study uses an explanatory analysis approach, where each variable stated in the hypothesis is observed through testing the causal relationship between the independent variable and the dependent variable, as well as the mediating variable in this case is organizational commitment, as the observed variable is able to mediate the direct relationship of the independent variable (motivation intrinsic and work environment) on the dependent variable (employee performance). The influence of the mediating variable can strengthen or weaken the relationship between the dependent and independent variables.

Population and Sample

In general, the population is intended as a generalization area consisting of objects/subjects that have certain qualities and characteristics, Sugiyono [14]. The population in this study were 103 employees at the Madya Bekasi Tax Office (KPP).

According to Sugiyono [14], the sample in general is about part of the number and characteristics possessed by the population. If the population is large and it is impossible for the author to study everything in the population due to limited funds, manpower and time, then the author can use a sample taken from that population. What is learned from the sample, the conclusions will be applicable to the population. For this reason, samples taken from the population must be truly representative.

In this study the determination of the number of samples taken from employees at the Bekasi Madya Tax Service Office using the formula from Yamane [15]. Based on the calculations obtained the number of samples at the Tax Service Office (KPP) Madya Bekasi as many as 51 respondents.

Path Analysis

Path analysis is a technique for analyzing causal relationships that occur in multiple regression, if the independent variable affects the dependent variable not only directly but also indirectly. Retherford, in Narimawati et al. In this study to examine the effect of the mediating variable using path analysis.

Analysis of the Effect of Intrinsic Motivation and Work Environment on Organizational Commitment

The results of the regression analysis of the influence of intrinsic motivation and work environment on organizational commitment can be seen in the Table 1.

Table 1: Results of Testing the Effect of Intrinsic Motivation and Work Environment Towards Organizational Commitment

Source: Primary Data processed, 2022, ^aPredictors: (Constant), X11, X2, ^bDependent Variable: X3

Table 1 shows the value of R² (R Square) of 0.572. This R² value is used in calculating the coefficient value of e1. The coefficient of e1 is a variant of organizational commitment that is not explained by intrinsic motivation and work environment. The coefficient of e1 is obtained = 0,820.

Based on Table 2, it can be seen that the regression equation is as follows:

Table 2: Results of Organizational Commitment Regression Analysis

Source: Primary Data processed, 2022, ^aDependent Variable: X3

X₃ = b₁X₁+b₂X₂+e₁

X₃ = 0,349X₁+1,016X₂+0,820e₁

(1)

The equation shows that:

• Every time there is an increase in intrinsic motivation, it will be followed by an increase in organizational commitment by 0.349

• Every time there is an increase in 1 unit of work environment, it will be followed by an increase in organizational commitment of 1,016

Analysis of the Effect of Intrinsic Motivation and Work Environment on Employee Performance

The results of the regression analysis of the influence of intrinsic motivation and work environment on employee performance can be seen in Table 3.

Table 3: Test Results of the Effect of Intrinsic Motivation and Work Environment on Employee Performance

Source: Primary Data processed, 2022, ^aPredictors: (Constant), X1, X2, ^bDependent Variable: Y

Table 3 shows the value of R² (R Square) of 0.514. This R² value is used in calculating the e2 coefficient value. The e2 coefficient is a variant of employee performance that is not explained by intrinsic motivation and work environment. The coefficient of e1 is obtained = 0,788.

Based on Table 4, it can be seen that the regression equation is as follows:

Table 4: Results of Employee Performance Regression Analysis

Source: Primary Data processed, 2022, ^aDependent Variable: Y

Y =           b₁X₁+b₂X₂+b₃X₃+e₂

Y = 0,371X₁+1,499X₂+0,788e₂

(2)

The equation shows that:

• Every time there is an increase in 1 unit of intrinsic motivation, it will be followed by an increase in employee performance of 0.371

• Every 1 unit increase in the work environment will be followed by an increase in employee performance of 1,499

Analysis of the Effect of Organizational Commitment on Employee Performance

The results of the regression analysis of the influence of motivation on employee performance can be seen in Table 5.

Based on Table 5, it can be seen that the regression equation is as follows:

Table 5: Regression Coefficient of Employee Performance

Source: Primary Data processed, 2022, ^aDependent Variable: Y

Figure 1: Path Analysis Model

Y = a+b₃X₃+e₂

Y = 2,334+1,536X₃

(3)

The equation shows that:

• Every time there is an increase in 1 unit of motivation, it will be followed by an increase in employee performance by 1.536

Analysis of the Influence of Intrinsic Motivation and Work Environment on Employee Performance Through Motivation

Based on Equations 1, 2 and 3, a path analysis model is obtained as follows in Figure 1.

The value of the influence of intrinsic motivation and work environment on employee performance through organizational commitments is as follows:

X₁ → X₃ → Y = (ρx₃x₁) x (ρyx₃) = 0,349 x 1,536 = 0,536

X₂ → X₃ → Y = (ρx₃x₂) x (ρyx₃) = 1,016 x 1,536 = 1,560

In the intrinsic motivation variable, the indirect influence value is obtained from the path coefficient value x3x1 multiplied by the path coefficient value yx3. The multiplication result shows that the value of the coefficient of indirect influence is greater than the value of the coefficient of direct influence.

In the work environment variable, the indirect influence value is obtained from the path coefficient value x3x1 multiplied by the path coefficient value yx3. The multiplication result shows that the value of the coefficient of indirect influence is greater than the value of the coefficient of direct influence.

The Influence of Intrinsic Motivation on Employee Performance at the Bekasi Intermediate Tax Service Office

According to Robbins and Judge [5] motivation is the effort that individuals make to achieve every goal in their life, in the realm of organization motivation is the behavior of individuals who work with all their efforts due to certain factors to achieve organizational goals. Meanwhile, according to Luthans, motivation is a process as a person's initial step to take action due to physical and psychological deficiencies, namely an encouragement aimed at fulfilling certain goals. Every employee who works in a company must have motivation to work for the sake of increasing the performance of the organization.

Performance is not just achieving results but broadly needs to pay attention to other aspects, as the definition of performance according to Prawirosentono [16], performance is the result of work that can be achieved by a person or group of people in an organization, in accordance with the authority and responsibility each, in an effort to achieve the goals of the organization concerned legally, not violating the law and in accordance with morals and ethics.

Based on the results of the study, it shows that the Bekasi Madya Tax Service employees have good intrinsic motivation on the basis of the desire to be able to live properly by obtaining compensation and permanent work, the desire to be able to have something by doing hard work, the desire to get an award to be recognized and respected, the desire to gain recognition by improving work performance and the desire to be in power by getting feedback on the work that has been done. By having intrinsic motivation, it can improve the performance of Bekasi Madya Tax Service employees. The results of this study are not in line with the research that has been done by Jannah and Endratno [17], this research is in line with the research of Prahiawan and Simbolon [18], Fransiska et al. [19]. Putra [20] and Triadi et al. [21]. The seventh research was conducted by Arti and Pujiani [22], Patas [23], Marditia and Nurhadi [24] and Wagiyono et al. [25].

The Influence of the Work Environment on Employee Performance at the Bekasi Intermediate Tax Service Office

The work environment is the social, psychological and physical life in the company that affects workers in carrying out their duties. Human life is inseparable from the various circumstances of the surrounding environment, between humans and the environment there is a very close relationship. Likewise, when doing work, employees as humans cannot be separated from the various circumstances around where they work, namely the work environment. During their work, each employee will interact with various conditions in the work environment.

Likewise, the understanding of performance according to Mangkunegara, comes from the word "job performance" namely work performance or actual achievement achieved by someone who is defined as performance (work achievement) is the result in quality and quantity by an employee in carrying out his duties in accordance with his responsibilities. According to Sinambela suggests that employee performance is defined "as an employee's ability to perform certain skills".

Based on the results of the study indicate that the work environment of the Bekasi Madya Tax Service employee is able to provide an increase in employee performance. The results of this study are in line with research that has been carried out by Jannah and Endratno [17], Prahiawan and Simbolon [18], Fransiska et al. [19] and Patas [23]. This research is not in line with Marditia and Nurhadi [24], Wagiyono et al. [25] and Rahayu et al. [26].

The Effect of Organizational Commitment on Employee Performance at the Bekasi Intermediate Tax Service Office

According to Cherrington organizational commitment as a personal value, which is sometimes referred to as an attitude of loyalty to the company. Robbins suggests that organizational commitment is an attitude that reflects feelings of liking or disliking the organization where they work.

Organizational commitment is the attitude of employees who are interested in the goals, values ​​and goals of the organization as indicated by the individual's acceptance of the values ​​and goals of the organization and has a desire to be affiliated with the organization and a willingness to work hard for the organization so as to make individuals feel at home and want to stay in the organization for the sake of achievement of organizational goals and sustainability. Organizational commitment is expressed by the scale of organizational commitment. Mangkunegara, the notion of performance is "the results of work in quality and quantity achieved by an employee in carrying out his duties in accordance with the responsibilities given to him". 

Based on the results of the study indicate that the organizational commitment of the Bekasi Madya Tax Service employees is able to provide an increase in employee performance. Putra [20]. The seventh research was conducted by Arti and Pujiani [22] and Patas [23].

The Influence of Intrinsic Motivation on Employee Performance Through Organizational Commitment at the Bekasi Intermediate Tax Service Office

Intrinsic motivation according to Suwatno is something that becomes active or the emergence of the urge is not influenced by external factors, because basically every individual has the urge to do something. Meanwhile, according to Luthans intrinsic motivation is the motivation that arises and grows and develops within the person, which then encourages him to do something valuable and meaningful.

Organizational commitment is a person's commitment to the organization where he works. One's commitment to the organization is one of the guarantees for maintaining the continuity of the organization. In his research, Porter and Streers show that high commitment affects the high level of performance. In addition, someone who has a high level of commitment to the organization tends to stay as a member for a relatively long time.

Based on the results of the study indicate that intrinsic motivation contributes to improving employee performance through organizational commitment at the Bekasi Madya Tax Service office. Organizational commitment is able to provide an increase between intrinsic motivation and the performance of Bekasi Madya Tax Service employees. The results of this study are in line with Triadi et al. [21], Arti et al. [22], Wagiyono et al. [25], Rahayu et al. [26] and Kurniawan et al. [27].

The Influence of the Work Environment on Employee Performance Through Organizational Commitment at the Bekasi Intermediate Tax Service Office

The work environment is something that is around the workers and that affects them in carrying out the tasks assigned [12]. Furthermore, according to Sedarmayanti, the work environment is the total number of tools and materials encountered, the surrounding environment in which a person works, his work methods and work arrangements both as individuals and as groups. Dessler's research shows that employees who have high commitment have low attendance scores and have a longer working period and tend to work harder and show better performance.

The high commitment of the employees mentioned above cannot be separated from the employee's belief in the good management of them, namely the management approach to human resources as a valuable asset and not merely as a commodity that can be exploited at will by management.

Based on the results of the study indicate that the work environment contributes to improving employee performance through organizational commitment at the Bekasi Madya Tax Service office. Organizational commitment is able to provide an increase between intrinsic motivation and the performance of Bekasi Madya Tax Service employees. The results of this study are in line with Wagiyono et al. [25] and Kurniawan et al. [27].

Based on the results of the research, which has been carried out to test the hypotheses and answers to the proposed problem formulation, the authors can draw the following conclusions:

• Intrinsic motivation variable is motivation that appears and grows and develops within the person, which then influences him to do something valuable and meaningful. Indicators: salary, supervision, working relationship and working conditions. The results of the t-test for the intrinsic motivation variable obtained the value of t-count = 7.745 and t-table of 1.675. This means that t-count>t-table (7.745>1.675), which means H0 is rejected and H1 is accepted. This gives the conclusion that intrinsic motivation has an effect on employee performance

• Work environment variables are the overall tools and materials encountered, the surrounding environment in which a person works, work methods and work arrangements both as individuals and as groups. Indicators: temperature, air circulation, lighting, noise and unpleasant odors. The results of the t-test for the intrinsic motivation variable obtained a t-count value = 8.796 and a t-table of 1.675. This means that t-count > t-table (8.796>1.675), which means H0 is rejected and H1 is accepted. This gives the conclusion that the work environment affects employee performance

• Organizational commitment variable is an attitude that reflects feelings of liking or disliking the organization where they work. Indicators: continuous commitment, affective commitment and normative commitment. The results of the t-test for the organizational commitment variable obtained a t-count value = 39.176 and a t-table of 1.675. This means that t-count > t-table (39.176>1.675), which means H0 is rejected and H1 is accepted. This gives the conclusion that organizational commitment affects employee performance

• Employee performance variable is employee performance and future professional development is carried out systematically and formally. Indicators: quality, quantity, timeliness, effectiveness and independence. In the intrinsic motivation variable, the indirect influence value is obtained from the path coefficient value x3x1 multiplied by the path coefficient value yx3. The multiplication result shows that the value of the coefficient of indirect influence is greater than the value of the coefficient of direct influence. This shows that organizational commitment can mediate, namely intrinsic motivation in influencing employee performance. In the work environment variable, the indirect influence value is obtained from the path coefficient value x3x1 multiplied by the path coefficient value yx3. The multiplication result shows that the value of the coefficient of indirect influence is greater than the value of the coefficient of direct influence. This shows that organizational commitment can mediate the work environment in influencing employee performance

Suggestion

Based on the results of the research and discussion in a conclusion above, the authors provide suggestions that may be followed up, namely as follows:

• From the analysis results obtained, the employees of the Bekasi Madya Tax Service Office (KPP) need to pay attention to the indicators of working conditions that give the lowest value to intrinsic motivation. The Head of the Bekasi Madya Tax Service Office (KPP) should pay attention to the working conditions so that it is comfortable and the facilities for work at the Bekasi Madya Tax Service Office must be complete in order to speed up the work

• On the work discipline variable, the leadership of the Bekasi Madya Tax Service Office (KPP) should pay more attention to the air circulation indicator which gives the lowest value to the work environment. The leadership of the Bekasi Madya Tax Service Office (KPP) must pay attention to the air circulation in the Bekasi Madya Tax Service Office, which must support the work and the air in the Bekasi Madya Tax Service Office must have good air circulation

• For employees of the Bekasi Madya Tax Service Office (KPP), it is necessary to pay attention to the normative commitment indicator which gives the lowest value to organizational commitment. The leadership of the Bekasi Madya Tax Service Office (KPP) employees should pay attention to the Bekasi Madya Tax Service Employees to have a sense of pride in being part of their organization and happy in doing their job by providing motivation and holding employee gatherings

• For the employees of the Bekasi Madya Tax Service Office (KPP), it is necessary to pay attention to the independence indicator which gives the lowest value to the performance of the personnel. The leadership of the Bekasi Madya Tax Service Office (KPP) Employees should always have ideas and improvise in overcoming problems in their work, so they are able to do their jobs well, without being supervised by the leadership and every Bekasi Madya Tax Service Office employee must be able to maintain a good name for himself and organization

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