Compensation is a major aspect that must be considered for a company. Compensation is a right of employees that must be given by the company each month. It is therefore important for a company to set the compensation to be given to employees. Compensation can affect the productivity and performance of employees so that can directly affect the company's objectives. Compensation consists of two aspects, namely, compensation for financial and non-financial compensation. This study aims to find out how the procedure penetepan compensation in PT United Tractors and any form of compensation earned in PT United Tractors. Study employees was conducted at PT United Tractors East Jakarta in October until November 2016 the method used is qualitative analysis by comparing theories about compensation with the state of the field about the compensation available in the company. Compensation is given fair and reasonable to the employees, it aims to prevent the gap between employees and Perusahaan.Hasil research shows that the first compensation determination procedure begins with the survey, the evaluation work, the third to give the price of every level of payments, the fourth improve the level of payments, and The fifth grouping similar work into levels. The form of compensation that is obtained in the form of employees, salaries and wages first, both benefits and services. Keywords: Compensation, Human Capital, United Tractors.