This study analyzes the effect of compensation and competence on employee performance through employee development at the Tourism Office in Bantaeng Regency. It conducted this research for two months; this study's population were all employees of the Bantaeng Regency Tourism Office as many as 96 people, the hypothesis that has been proposed, the path analysis technique, and the Sobel test were carried out. The result of his research is that compensation has a positive and significant effect on employee development at the Bantaeng Regency Tourism Office. Competence has a positive and significant impact on employee development and substantially impacts employee performance at the Bantaeng Regency Tourism Office. Compensation has a positive and significant effect on employee performance, and employee development has a positive and significant impact on employee performance at the Bantaeng Regency Tourism Office. And competence has a positive and insignificant effect on employee performance through employee development, and compensation has a positive and negligible impact on employee performance through employee development at the Bantaeng Regency Tourism Office.