This study was conducted to observe of the impact of incentives and motivation on employee performance, which is an important issue in a number of organizations. This research is explanatory research, where researchers conducted observations in research data collection and record data such as presence, analyze and explaining the data. The study took place in CV Suka Alam (Kaliwatu Rafting) Batu by taking all employees as the population. It is based on the total number of employees who only reached 104 people. So that the sampling in this study randomized and the amount of samples taken for 83 respondents. The purpose of this research is to understand the significant effect of incentives and motivation on employee performance in CV Suka Alam (Kaliwatu Rafting) Batu partially. And to investigate the incentives and motivation have a significant influences on employee performances. Overall this study it can be concluded that the independent variables have a significant impact on employee performance do simultaneously and partially. From here it can be seen that both the independent variables were the most dominant influence on employee performance is incentives because it has highest beta coefficient and t quantification