The aspiration for conducting this study was to examine the factors affecting employee performance, where researcher include career development as a moderating variable. Conducted at the Regional Office of the Directorate General of Customs and Excise (Kanwil DJBC) in Aceh, the research focused on a setting with similar phenomena. A quantitative approach was employed, and data from 1 I 6 employees were analyzed using Partial Least Squares-Structural Equation Modeling (PLS-SEM). After the analysis stage and discussion, researcher found organizational culture
significantly influences employee performance, with a coefficient of 2,036 (> 1,96) and a p-value 0,042 (<0,05). In contrast, motivation (coefficient: 1,158; p-value: 0,2-17) and
competence (coefficient: 0, 730; p-value: 0,-165) did not show significant effects. Additionally, career development did not moderate the relationship between the independent variables and employee performance (coefficient: 0,089; p-value: 0,-182). The results emphasize the critical role of organizational culture in enhancing employee performance and suggest the need for a more structured career development framework Lo further support workforce effectiveness.