Kantor Cabang Pelayanan Pajak Pratama Bangkinang located at Jl. Cut Nyak Dien 2, No. 4 Bangkinang was a government agency that has the main task and organized tax service on Bangkinang. Result of observations shown the less quality of human resources indicated by the work motivation, work satisfaction, placements, and opportunities of achievement. The purpose of this study was to determine the …