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The spice tea business, as part of the traditional beverage sector, has great potential to be developed as a pioneering entrepreneurship amidst increasing public awareness of a healthy lifestyle and consumption of natural-based products. Opportunities and challenges faced in developing this spice tea business as a form of entrepreneurial innovation based on local traditions. The main opportunities for developing the spice tea business lie in the diversity of spices in Indonesia, market trends that support organic and herbal products, and the potential for export to the global market. In addition, the sustainability of this business can also be improved through flavor innovation, modern packaging, and digital marketing strategies. However, the main challenges faced include limited capital, fluctuations in raw material prices, competition with modern beverage products, and low digital literacy among business actors.  

Bima Regency public awareness regarding driving discipline is still low, this is due to the high number of accidents caused by several factors including underage children driving, drivers not wearing helmets, reckless driving, and running red lights, of course this requires a role. important for the Transportation Service, especially the special division for traffic. This research aims to determine the role of the Transportation Department in improving driving discipline in Bima Regency and the factors that influence driving discipline in Bima Regency.The research is a qualitative descriptive study using primary data and secondary data. Primary data in this research was obtained from interviews conducted in the traffic sector and direct observation at the Bima Regency Transportation Service, while secondary data in this research were laws, articles, journals, previous research and so on, which became supporting data for the research after primary data.The results of the research show that in carrying out the duties of the transportation service in improving driving discipline in Bima district, efforts have been made and implementing policies to increase driving awareness, including carrying out patrols, raids, road security, outreach to the community and schools. The main factor that influences driving discipline in Bima Regency is knowledge of traffic rules and coupled with very hot weather conditions which make drivers less focused and aware of the road and traffic rules.

Indonesia faces challenges and opportunities in the digital era, where industry becomes a threat if human resources do not have sufficient skills to support this change. The digital industry offers great benefits if people have sufficient skills to engage in it. Many entrepreneurs have emerged in the digital era, generating income through online businesses or e-commerce. The use of this industry can provide optimal benefits, especially because the needs of modern humans are fast-paced and practical. Even though many people use gadgets with an internet connection, being just a spectator without actively participating in the digital era can cause losses. Sidingkat Village, which is rich in natural resource potential, especially ibus plants, has not utilized the internet optimally for development and marketing. Karang Taruna youth in this village have free time that has not been used productively. The aim of this Real Work Lecture (KKN) is to develop marketing of ibus plants and provide an understanding of online marketing media to Karang Taruna youth. The method used is the Participation Action Research (PAR) approach, which aims to increase public awareness of the potential and problems they have, as well as providing solutions through change programs. Through this approach, it is hoped that young people can be more productive and use their free time more effectively in the digital era

Tax compliance is an attitude when taxpayers are able to fulfill their tax obligations with their own awareness. The change in the tax system which originally implemented an official assessment, changed to a self-assessment, is hoped that taxpayers will be more compliant in fulfilling their tax obligations, because taxpayer compliance and awareness greatly influences state revenues from the tax sector. The government also has another way to increase taxpayer compliance, namely by implementing tax amnesty. For taxpayers who take part in the Tax Amnesty program, they can receive forgiveness for the taxes they should pay as well as the elimination of administrative and criminal sanctions. Almost every country has an infrastructure development program to meet the welfare of the general public, including Indonesia and to run this program the main funds come from taxes. So taxes and values ​​have a very important and influential role in the country's development process and as financing for government expenditure for its implementation. This research aims: 1) to find out whether self-assessment has an effect on taxpayer compliance. 2) to find out whether the tax amnesty has an effect on taxpayer compliance. The writing in this article uses a qualitative method with a descriptive approach. So the research results show that self-assessment and tax amnesty have a positive effect on taxpayer compliance.    

Research conducted at the Medan City Regional Tax and Retribution Management Agency aims to find out and analyze the actual value of advertising tax revenue with the aim of increasing Regional Original Income (PAD). This research also seeks to understand and analyze the causes of the decline in advertising tax revenues, as well as the factors that cause low taxpayer compliance. Using a descriptive approach, this research relies on interview findings and data regarding advertising tax targets and realization from 2014 to 2018. Data analysis involves surveys at research locations to collect information and draw conclusions, comparing identified problems with relevant theories to obtain support.The lack of contribution from advertising tax revenues to the Medan City Regional Tax Revenue and Retribution Agency is hampering the increase in PAD, due to low performance in achieving predetermined targets and the ineffectiveness of existing regulations. These regulations, especially those that limit the placement of advertisements, such as prohibiting sidewalks and roads and requiring the placement of advertisements on privately owned land, create obstacles for advertising businesses in obtaining location permits. The lack of taxpayer compliance is influenced by several factors such as weak enforcement and supervision of Satpol PP, limited awareness of advertisers, tax officers' inadequate efforts to interact with taxpayers, the large number of taxpayers who do not report, and public expectations regarding the solution. advertising tax arrears.