The Effect of Motivation on Employee Performance Through Employee Satisfaction of The Tax Office in Surakarta

The purpose of this study is to find the effeect of motivation on employee performance through employee satisfaction of the tax office in Surakarta. The population of this study totaled 107 employees and all serve as a sample research. The result of research shows that (1) the motivation influential on satisfaction of employees, (2) the motivation does not influence on the performance of employees, (3) satisfaction work influential on the performance of employees, and (4) the motivation influential on the performance of employees through satisfaction work employees in Pratama Surakarta tax service office.


Introduction
The performance of employees is really needed in the service office as a unit directly related to the community.According to Stoner, (1996: 118) performance is an achievement that can be shown by employees or achievements that can be achieved by a person or organization based on certain criteria and measuring instruments.The high performance is expected from all employees in Pratama Surakarta tax service office., not only at the leader of office, but also on all employees.Research conducted by Tampi (2014) explains that the motivation given by leader to employees can improve employee performance.
Employee satisfaction or employe unsatisfaction may affect employee performance, so that employees can feel satisfied in carrying out their work required motivation in carrying out their work.According to Maslow (1970: 223) Motivation is the desire or needs background someone to work.

Literature 2.1 Performance
Performance has become daily language in an organization.Definition of performance is the achievement of a person or organization in achieving the goals as the opinion of Stoner (1996: 118) while According to Jatmika and Andarwati performance (2017) is a record of the results generated on a particular job.

Job satisfaction
Employee job satisfaction is the result of labor-related work motivation (Munandar, 2012, 350).factors of employee job satisfaction according to (Munandar, 2012, 357), among others; 1. Intrinsic characteristics of the job, 2. Salary income, fair rewards (Equittable Reward), 3. Supervision, 4. Colleagues who support, 5. Working conditions which support.Job satisfaction is fulfilled some desire and needs through work or work activities

Motivation
Motivation is the desire or needs that motivates a person to work (Maslow, 1970: 223), needs theory from Maslow.Needs can be defined as a gap or contradiction experienced between reality and the inner impulse.According to Abraham Maslow, human needs are: (a) Physiological needs are necessary to maintain one's survival, such as eating, drinking, air, and house.In organizations, these needs can be like money, entertainment, pension programs, comfortable working environment.(b) safety and security needs are the security needs of the threat of feeling safe from the threat of accidents in doing the job.In organizations this requirement can be like safety of job security, seniority, job termination program, severance pay.(c) social need is the need for friends, love and having.Social need in the organization can be team work both formally and informally.(d) the need for esteem need or status needs is the need for self-esteem, recognition and prestige awards from employees and the society environment.(e) The need for self-actualization is the need for self-actualization by utilizing the skills, abilities, skills and optimal potential to achieve outstanding or extraordinary work performance that can not be reach by others people.

Method 3.1 Research design
This research design using surve, that is research which use questioner as data collecting tool.Primary data of this study comes from KPP Pratama Surakarta because the target of tax revenue and achievement of KPP Pratama Surakarta is the biggest among the KPP in Kanwil Jawa Tengah II.

Population and sample
Population in this research is all staff of KPP Surakarta which amounted to 111 employees and all made in sample.

Research results
The result of testing model of stuctural

Academics
The results of this study are expected to enrich and develop the conception of job satisfaction and employee performance in science studies.

Practitioner
The results showed that the motivation can not improve directly the performance of employees, in order to improve employee performance must be mediated by job satisfaction, because if employees are satisfied with the results of work that has been done employees will work better.

Further research
It is suggested to the next researcher to investigate using indicators of performance as a variable to measure performance.
Performance is the success of achieving the target of an employee's work.Performance is measured through three indicators, namely: quantity, quality, and time Job satisfaction Job satisfaction is a person's feelings for what is done in his job.Measured using five indicators, namely: Income salary, perceived benefits fair, colleagues who support, working conditions which support.Motivation Motivation is an encouragement or a seminal of both the external and the external to achieve the goal.Measured by four indicators namely: Physiological needs, Needs sense of security, Social needs, Needs appreciation -1280, https://jurnal.stie-aas.ac.id/index.php/IJEBAR