This study aims to analyze the work motivation of low-level and high-ranking state civil servants at the Regional Finance and Revenue Management Agency of Soppeng Regency seen from Herzberg's two-factor theory using survey research methods with a quantitative approach. The method of collecting data is through a questionnaire containing structured statements addressed to respondents. The total population is 98 people with an error rate of 5% and the number of samples is 80 people, of which 48 are low groups and 32 high groups. The results showed that on the intrinsic factor, the low class put forward the recognition indicator while the high class put forward the achievement indicator. The results also show that on extrinsic factors, the low class prioritizes interpersonal relationships while the high class prioritizes indicators of working conditions.