Human resources is one important asset of a company to compete in the business world. Besides being supported by an educational background and skills, employees also must have appropriate skills to work. This research was done to know and analyze the influence of ability and motivation to external accounting employee performance of tax consultant office Pakar Penata Usaha in 2012. The population of this research was 50 external accounting employees, and the samples were 30 people. The sampling technique used was non-probability sampling method or saturated sampling. The analysis tool was multiple linear regression and classical assumption tests. The result showed that Ŷ = 7.744 +0.561 (X1) + (-0.026) X2. The number of partial multiple linear regression (t test) indicated that ability (X1) had a positive influence to performance (Y). Concurrent test (F test) showed the ability and motivation had a positive influence to performance. Meanwhile, the level of significance of independent variable of ability (X1) and motivation (X2) and also dependent variable of performance had the influence 15.3% and the rest 84.7% was explained by other variables, not included in this study.