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This study aims to analyze the Samsat (Village Unit) communication strategy in improving taxpayer compliance with Motor Vehicle Tax (PKB) in Pandeglang Regency. The study employed a qualitative approach, with data collection techniques including in-depth interviews, non-participant observation, and documentation studies. Informants were selected purposively, including internal Samsat personnel (heads of technical implementation units, socialization officers, social media administrators, Mobile Samsat coordinators, and the Regional Revenue Agency) and the public (compliant taxpayers, delinquent taxpayers, and community leaders). Data analysis was conducted using an interactive model through reduction, presentation, and drawing conclusions through source triangulation. The results indicate that communication strategies through direct outreach, social media, Mobile Samsat services, and the Tax Amnesty Program have proven effective in increasing taxpayer participation and compliance. The amnesty program, in particular, is effective in attracting delinquent taxpayers and has an impact on increasing regional revenue. This study concludes that an appropriate, consistent, and community-based communication strategy plays a crucial role in optimizing PKB revenue. These findings can serve as a reference for formulating more innovative and sustainable communication strategies to increase Regional Original Income (PAD).

This research aims to analyze the Regional Government's strategy in developing the Tanjung Lesung Tourism Area and identify obstacles and efforts to improve the community's economy. As a Special Economic Zone (SEZ) and a national priority tourism destination, Tanjung Lesung has great potential in encouraging local growth, but its development still faces challenges. The research uses a descriptive qualitative method through interviews, observations, and documentation studies with informants from the Tourism Office, SEZ managers, MSME actors, and Pokdarwis. The analysis refers to the theory of Suryadana's tourism development strategy, including attractions, accessibility, amenities, and institutions. The results of the study show that the government's strategy focuses on the development of attractions through the involvement of MSMEs and cultural preservation, as well as improving facilities with training and community assistance. This strategy has a positive impact on increasing income and job creation. However, there are obstacles in the form of limited regional authority in SEZ management, lack of optimal accessibility and infrastructure, weak collaboration between stakeholders, low capacity of local human resources, and inconsistent promotion. The government's efforts include increasing human resource capacity, facilitating MSMEs in events, and cross-sector coordination. In conclusion, the Tanjung Lesung tourism development strategy has contributed to economic empowerment, but it is not optimal, so stronger synergy is needed between the government, the private sector, and the community to realize sustainable tourism.

Tourism plays a crucial role in regional development, not only in terms of the economy but also in enhancing the social and cultural quality of the community. Mojokerto Regency, particularly Pacet District, has significant natural tourism potential, one of which is Camping Outdoor Dolanan (COD) Tegal Klopo. This study aims to examine the role of the Village Government in community development through the utilization of this tourism potential. The research method used is descriptive qualitative, with data collection techniques including in-depth interviews, observations, and documentation. The informants in this study include the village head, BUMDes managers, tourism site managers, and local residents. The results of the study show that the Village Government plays a strategic role in designing and implementing tourism development programs in the village. The Village Government not only plays a role in building synergy between BUMDes and the community but also actively plans promotional strategies that can attract tourists to visit COD Tegal Klopo. Additionally, the Village Government also plays a role in raising community awareness about the importance of maintaining the sustainability of the environment and local culture so that this tourism can provide long-term benefits for the village. However, this tourism development faces several challenges, such as limited facilities and a lack of trained human resources to professionally manage the tourism destination. Despite these challenges, the development of COD Tegal Klopo tourism has shown positive impacts on the local economy, with an increase in income from the tourism sector. Moreover, this tourism also helps preserve local culture and encourages active community participation in the village development process. With continued support from the Village Government, it is expected that this tourism development will continue to grow, provide greater economic benefits, and preserve local culture and the environment for a better future.

This research discusses the process of relocating residents from informal settlements under the Pasopati Bridge to Simple Rental Flats (Rusunawa) in Solokan Jeruk, Bandung Regency. This relocation is a policy of the Bandung City Government and West Java Provincial Government to organize extreme slum areas and provide adequate housing for low-income people. Using a qualitative approach and literature study, this research analyzes the mechanisms for implementing relocation, the actors involved, and the social and economic impacts experienced by residents after relocation. The research results show that although relocation provides access to more adequate housing and basic facilities, residents face serious challenges in terms of social adaptation, loss of community networks, increased economic burden, and loss of old sources of livelihood. Relocation also causes psychosocial pressure and shifts in the structure of social interactions due to changes in the physical environment and social norms in the flat. This study emphasizes the importance of a participatory approach and comprehensive post-relocation interventions, including economic, social and psychological support, so that relocation is not just a physical transfer, but also a sustainable life transformation for affected residents.

Taxes are responsible for providing services and development to the community because the country’s main income comes from taxes. However, the low level of taxpayer compliance is a significant challenge. This study aims to examine how the implementation of e-tax improves taxpayer compliance in Indonesia. The researcher used a descriptive qualitative approach method by analyzing various previous journal studies. The results of the study indicate that among the  many benefit provided by e-tax, there are still obstacles in the implementation of e-tax among the taxpayer. Public awareness which is still minimal is the main challenge in implementing taxes electronically. Limitations and gaps in infrastructures that affect internet connections in their implementation make it difficult to access the DJP Online Portal. Technological developments also increase vulnerability to security, the government is required to guarantee the security of taxpayer financial data. The influence of tax implementation that affects taxpayer compliance with E-Filling. Tax payment not only covers building but also law enforcement in the field  of motor vehicle taxation. Currently the E-Samsat system has begun to be implemented which provides convenience in the tax payment process. To optimize this e-tax system, there are several strategies in the form of developing and improving the e-Filling system, providing comprehensive tax services. With a structured approach, e-tax has great potential to support digital tax reform and can improve administrative efficiency and also strengthen the country’s fiscal foundation as a whole.

Tourism is one of the strategic fields to obtain foreign exchange and support national and regional development. Indonesia has a rich diversity of tourist destinations, spread across the country. One of the regions famous for its beautiful and attractive tourist destinations is East Manggarai Regency, East Nusa Tenggara Province (NTT). This regency has various tourist destinations that attract attention and have unique characteristics. Currently, the focus of the community, particularly the people of East Manggarai Regency, is on the Watu Pajung Beach and Rana Tonjong Lake tourist destinations in Nanga Mbaur and Nanga Mbaling villages, Sambi Rampas sub-district. Considering its potential to increase regional income, this destination is specifically regulated through the East Manggarai Regency Regional Regulation Number 7 of 2016 concerning the management of the Watu Pajung Beach and Rana Tonjong Lake tourism area.This research uses empirical juridical methods, collecting data through interviews, observations, and literature studies. The results of the study show that the implementation of the function of the East Manggarai Regency Tourism Office has shown an increase, but it is not yet optimal. Based on field experience and information obtained, the researcher can provide suggestions and input, namely: The Tourism Office must be more serious in overcoming the obstacles of managing the Watu Pajung Beach and Rana Tonjong Lake tourism to achieve optimal results, and the Local Government supports with larger budget assistance so that the management of tourist destinations is smoother.