摘要:This research aims to identify and to analyze the effect s of compensation (X1), communication (X2), and job satisfaction (X3) simultaneously and partially on the employee s’ performance (Y) of KPPN Banjamasin. This research is e x planatory research. The s amples in this study us ed saturated sample includ ing 30 respondents who are implementing the overall employee population of KPPN Banja r masin . To determine the influence of variables X1, X2, X3 to Y , statistical techniques were used; and multiple linear regression analysis was used to examine the effect s of simultaneous significance level using the F test ; and t test was used to test the level of significance partially. The data wa s processed using IBM SPSS version 21 program. The results showed that the variable compensation, communication and job satisfaction simultaneously and partially g a ve positive effect s on the employee’s performance. Among the three independent variables, the highest percentage of 8.2% wa s communication (X1) compared to the two other variables. This wa s due to that the employee s were basically unable to perform anything in general . Communication is needed in driving a broad strategy direction , including the compensation system and polic ies of implement ing job satisfaction need ed to be describe d into performance expectation , so that it will give p ositive effect s on an employee ’s performance .