<b>Effect of Work Environment and Giving Incentives to Employee Employee Spirit Case Study at PT. Benua Penta Global in Chop Buntut Cakyo Restaurant </b> One of the reasons why employees continue to work at PT. The Global Penta Continent at Chop Buntut Cakyo Restaurant is a work environment. Where is if the work environment is good, comfortable, provided by Chop Buntut Cakyo Restaurant, employees can work well and optimally as well as increase work spirit in carrying out the duties and responsibilities of each employee. And vice versa what if the work environment provided by Chop Buntut Cakyo Restaurant is not good and there is no sense of comfort, then employees cannot work properly and optimally and there is no work morale in. This research uses quantitative research methods that contain numbers. The population in this study was all employees at the Chop Buntut Cakyo Restaurant. Sampling with a sampling technique with a sample of 50 employees. Data collection techniques using a questionnaire with a Likert scale that has 5 alternative answers. And analyzed using multiple linear regression and the coefficient of determination, R2 with SPSS software for windows version 16. The results of the study show the following. 1 The work environment has a significant effect on employee morale in Chop Buntut Cakyo Restaurant, 2 The provision of incentives has a significant effect on employee morale in Chop Buntut Cakyo Restaurant, 3 There is a positive and significant effect between the work environment and the provision of incentives to employee morale at Chop Buntut Cakyo Restaurant with a correlation coefficient R of 0.761 and a coefficient of determination R 2 of 0.579. This means that 57.9 of the employee morale in the Chop Buntut Cakyo Restaurant area. Work Environment X 1 Giving Incentives X 2 and Work Spirit Y 1194-1201 Issue-6 Volume-3 Putra Raja Tunggal Hasugian | Serli Herlina Br Siallagan | Karina Silaen