This study aims to examine the effect of organizational commitment, organizational culture, and job satisfaction on employee performance at the Primary Tax Service Office (KPP Pratama) Binjai, both partially and simultaneously. This research employs a quantitative approach using a survey method. The population consists of 78 employees, with a sample of 76 respondents selected using a total sampling technique. Data were collected through questionnaires and analyzed using multiple linear regression with the assistance of SPSS version 24. The results show that organizational commitment, organizational culture, and job satisfaction simultaneously have a positive and significant effect on employee performance, as indicated by the F-test (F = 50.611; p < 0.05). Partially, organizational commitment has a positive and significant effect on employee performance (t = 3.590; p < 0.05), followed by organizational culture (t = 2.983; p < 0.05) and job satisfaction (t = 2.311; p < 0.05). The coefficient of determination (Adjusted R² = 0.678) indicates that 67.8% of the variation in employee performance can be explained by the three independent variables, while the remaining 32.2% is influenced by other factors not included in this study. These findings suggest that strengthening organizational commitment, fostering a supportive organizational culture, and enhancing job satisfaction are essential strategies for improving employee performance. This study contributes to the literature by providing empirical evidence from a public sector context, particularly in tax administration institutions, and highlights the importance of an integrated human resource management approach in achieving organizational effectiveness