This study aimed to describe the work culture, the physical working environment and employee performance as well as identify and analyze the partial and simultaneous work culture and physical work environment to employees performance of PT Semen Indonesia (Persero) Tbk. The research uses explanatory research method with quantitative approach. The samples of this research are 98 employees at PT Semen Indonesia Tbk. Data were analyzed using regression linear analysis assisted with computer program SPSS for Windows ver 22. Based on the results of multiple linear regression analysis can be concluded that the Work Culture variable (X1) and Physical Work Environment (X2) have a significant effect on the dependent variable Employee Performance (Y). Values obtained from linear regression analysis showed that variable Work Culture (X1) to variable Employee Performance (Y) has a coefficient b of 0,597. Physical Work Environment variable (X2) to variable Employee Performance (Y) has a coefficient b of 0,318 Result analysis and discussion we concluded a significant difference, the cultural variables on the performance of employees working with t-count 5,520. There is a significant effect, variable physical work environment on employee performance with 3.427 t -test. There is a significant effect, variable work culture and the physical working environment simultaneously to variable employee performance with the F-count 38.232.