This analysis aims to quantify and evaluate the effect of work stress and workload on employee efficiency through the work atmosphere in the SAMSAT Work Area in Makassar Region. This research performed at UPTD SAMSAT Makassar City, and the implementation period was one month, namely in July 2019. The analysis design used was consistent with a quantitative approach. The population is 135 employees in SAMSAT Makassar District. Meanwhile, the number of samples analysed in this analysis was 135 workers, where the sampling method was saturated, i.e., the whole population was used as a sample. A negative impact on employee morale, a high degree of tension can affect performance and even contribute to adverse outcomes. Job stress in the work field of SAMSAT Makassar demonstrates a danger that can have detrimental effects if anxiety is not tackled, and the work stress that occurs can weaken performance. Different things are seen in the workload, which is known to be a motivating force in developing a healthy work environment and its effect on positive performance changes. It is considered that not all workloads harm an individual but that the workload provided will facilitate organizational objectives. Furthermore, the job environment as a moderating variable in this analysis positively impacts the workload and not on its relationship to work tension. The research implications suggest that the company's work tension decreases efficiency while the workload increases performance.