This research was conducted to describe the influence of performance allowances and employee performance. In addition, the general objective of this study is to analyze the influence of Performance Allowances on Employee Performance at the Pitumpanua District Office, Wajo Regency. This type of research uses a census research type with a descriptive study method. Data collection techniques used are observation, documentation, questionnaires / questionnaires. The population of this study were employees at the Pitumpanua District office, Wajo Regency. This study used descriptive data analysis techniques and inferential statistical data analysis techniques.             The results of the study show that Performance Allowances and Employee Performance at the Pitumpanua District Office, Wajo Regency are included in the very good category. In addition, the Performance Allowance has a positive and significant effect on Employee Performance at the Pitumpanua District Office, Wajo Regency.

This study aims to find out how good the Public Service Mechanism is at the Regional Revenue and Financial Management Board of Wajo Regency. The type of research used is a type of survey with a quantitative associative approach, while the data collection techniques used are observation, questionnaire and documentation. The population and sample in this study are some of the employees at the Regional Revenue and Financial Management Agency of Wajo Regency. Sampling in this study was using the Taroyamane Formula because the population was relatively large so that the sample in this study was 43 people. The results of this study indicate that the public service mechanism at the Wajo Regency Regional Revenue and Financial Management Agency is in very good criteria.