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Taxpayer compliance represents citizens’ awareness and responsibility in fulfilling their tax obligations to support national revenue. This study aims to analyze the influence of tax socialization, tax understanding, and service quality on individual taxpayer compliance at KPP Pratama Gianyar. Using a quantitative research approach, data were collected through a questionnaire survey distributed to 100 individual taxpayers registered at the tax office. The collected data were analyzed using multiple linear regression to determine the simultaneous and partial effects of the three independent variables. The research findings reveal that tax socialization, tax understanding, and service quality each have a positive and significant influence on taxpayer compliance. These results indicate that effective tax socialization enhances taxpayer awareness, comprehensive understanding increases compliance accuracy, and high-quality services strengthen taxpayers’ willingness to fulfill their tax duties. Therefore, improving these three aspects can significantly enhance compliance levels, which in turn contributes to the optimization of tax revenue and the strengthening of the national fiscal system.

This community service activity aims to improve the knowledge and skills of parents and posyandu cadres in utilizing the Webalita application as a web-based educational media for monitoring child growth and development. The main problem faced in the community is the limited access and understanding of digital educational tools that can practically and accurately support early childhood growth monitoring. The program was carried out through training and mentoring activities, which included: (1) socialization on the importance of monitoring child growth and development; (2) training on the use of the Webalita application; and (3) evaluation of participants’ understanding through questionnaires and hands-on practice. The results showed an increase in participants’ knowledge and skills in accessing, operating, and utilizing the Webalita application, with a score of 81.5%. Participants also responded positively to the application as it was considered helpful in providing educational information related to child growth and development. Therefore, this training can serve as a solution to support community health digital literacy through technology-based approaches.

Early financial management is an important skill for adolescents to form healthy financial behavior. However, observations at MTS Ummul Qura show that most students are still low in financial literacy and are not accustomed to saving. This community service was conducted to improve students' financial literacy through a combination of counseling guidance and saving practices at school. The method used is a case study with a participatory approach, involving students, counseling teachers, homeroom teachers, and school officials. Activities included financial literacy socialization, savings practice training, and regular monitoring and mentoring. The results showed an increase in financial literacy awareness, changes in consumptive behavior to be more rational, and the formation of consistent saving habits with student participation increasing from 25% to more than 70%. The program also received active support from teachers and parents, so it has the potential to become a sustainable school culture. The findings confirm that the integration of counseling and real practice is effective in building adolescent financial literacy and supporting the national financial literacy agenda. 

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 is motivated by the importance of business licensing in the trade of goods and services sector as an instrument of legality, supervision, and legal protection; however, its implementation still faces gaps between normative regulations and practices in the field. The purpose of this study is to analyze the level of business actors’ compliance with licensing obligations, identify obstacles in the implementation of risk-based licensing policies, and evaluate their impact on compliance. The method used is library research with a normative juridical approach, through an examination of primary legal materials in the form of laws and related regulations, as well as secondary and tertiary legal materials from scientific literature. The results show that the effectiveness of risk-based licensing policies has not been optimally achieved due to low legal literacy, limited digital understanding, and the perception that licenses are merely a formality, causing many business actors to neglect administrative obligations. This condition illustrates the existence of a gap between regulatory objectives and implementation practices. These findings emphasize the need for procedural simplification, intensified socialization, and strengthened technical assistance so that licensing policies become more responsive to the needs of business actors, while simultaneously encouraging compliance and enhancing national economic competitiveness.

This study aims to determine the role of public relations in the socialization of the functions and duties of the high state institution, DPD RI, and to identify the obstacles faced by public relations in this process. This research also examines the use of media and facilities for socializing the tagline "From the Regions for Indonesia" on the 16th anniversary of the DPD RI. Using a qualitative approach with a case study method, the findings show that public relations plays six key roles: 1) Communicator, bridging two-way communication between the government and the community; 2) Facilitator, absorbing community aspirations and acting as a liaison with policymakers; 3) Disseminator, disseminating information on government policies and activities to both internal and external audiences; 4) Catalyst, influencing public opinion to align with government policies; 5) Counselor, Advisor, and Interpreter, providing advice, translating government policies, and building public trust; and 6) Prescriber, serving as a strategic advisor to leaders in decision-making.

Gymnastics is a form of physical activity that combines gymnastic movements with musical rhythms to improve physical fitness, discipline, and teamwork. Socialization activities are carried out through the planning stage, material delivery, movement demonstrations, and direct practice by students. Basic movements in gymnastics are very important in efforts to instill the correct basic movements in movement. Basic movements The basic movements that are most popular are movements using objects or tools, commonly called basic manipulative movements. The results of the study showed that students were highly enthusiastic about participating in gymnastics, were able to understand and imitate the series of movements correctly, and showed increased coordination and cooperation. In addition, this activity contributed to instilling the values ​​of discipline, togetherness, and a spirit of physical fitness in the school environment. Thus, gymnastics socialization can be an alternative extracurricular activity that is beneficial for character development and student health. 

In the current era of digitalization, public needs for fast, efficient, and transparent public services are increasing. The Sidoarjo Regency Government responds to these needs by launching a technology-based public service innovation, namely the Sidoarjo People's Service System (SiPraja) application. This study aims to analyze the implementation of public policy through SiPraja in Medaeng Village, Waru District, Sidoarjo Regency. The method used is descriptive qualitative with data collection techniques through in-depth interviews, participatory observation, and documentation study. Research informants consisted of the Village Head, village officials, SiPraja operators, and community service users. The results show that the implementation of SiPraja in Medaeng Village has been quite good based on the Van Meter and Van Horn indicators, including the size and objectives of the policy, resources, characteristics of implementing agents, attitudes of implementers, inter-organizational communication, and social, economic, political environments. Supporting factors for implementation include high village government commitment, adequate technology infrastructure availability, and active community participation. However, there are still obstacles in the form of uneven digital literacy among the community, especially in the elderly age group, and limited understanding of some residents regarding application usage procedures. This study provides recommendations to increase the intensity of socialization and training on the use of the SiPraja application, as well as optimize the role of RT/RW as community assistance agents.

The Community Service Program (KKN) is a form of student community service aimed at helping resolve social problems. This research focuses on publicizing the dangers of online gambling (judol), a global phenomenon that causes moral, economic, and social harm, by integrating it with Sharia principles in Perkebunan Gunung Melayu Village. The method used was Participatory Action Research (PAR) with a qualitative approach. The 13-day program involved initial observation, educational-participatory socialization interventions that emphasized the prohibition of Maisir and its relationship to Maqāṣid al-Sharīʿah (Objectives of Sharia), and impact evaluation. The implementation results demonstrated high community enthusiasm and a significant increase in cognitive awareness and understanding of Sharia as a spiritual bulwark against online gambling practices. Furthermore, supporting activities such as mutual cooperation (gotong royong) successfully revitalized the spirit of collaboration and social participation. Despite time constraints and weather constraints, the entire KKN program successfully had a transformative impact, strengthening the community's religious and social values. This study recommends the need for continued monitoring and mentoring to ensure the sustainability of the awareness that has been formed.

Micro, Small, and Medium Enterprises (MSMEs) play a vital role in Indonesia’s economic development, particularly in job creation, income distribution, and tax revenue contribution. To support MSMEs and encourage formal tax participation, the government issued Government Regulation (PP) No. 23 of 2018, which reduced the Final Income Tax (PPh Final) rate from 1% to 0.5% of gross turnover. This policy aims to increase tax compliance, reduce administrative burdens, and expand the national tax base. This study analyzes the impact of the implementation of the Final Income Tax policy on MSME taxpayer compliance, focusing on reporting and payment behavior. The findings indicate that the tax rate reduction positively influences compliance levels among MSME taxpayers. However, several challenges persist, including limited understanding of tax procedures, lack of socialization, and low digital literacy related to tax systems. Therefore, beyond lowering tax rates, continuous education, mentoring, and the enhancement of digital-based tax services are necessary to strengthen voluntary compliance. This policy is considered a strategic initiative in improving Indonesia’s tax system and supporting sustainable economic growth driven by the MSME sector.

The National Health Insurance program (JKN) has been in effect in Indonesia since early 2014, administered by the Social Security Administration (BPJS). The purpose of this community service program is to enhance the role of youth in optimizing the use of Mobile JKN and to assist the community in utilizing it. Mobile JKN is an innovation for the community, eliminating the need to wait in long queues at healthcare services. The participants were adolescents, specifically 13 students from MTs. Muhammadiyah Palleko in Takalar Regency. The method used was to provide outreach through presentations on the procedures for using Mobile JKN, followed by discussions to clarify any issues that the students still lacked. The results of this community service program are expected to increase the youth's knowledge of the use and utilization of Mobile JKN as a form of digital health care that can improve the effectiveness of healthcare services, enabling them to become agents of change in the success of the JKN program in Takalar City.

This community service activity aims to strengthen the understanding and practice of Pancasila values as the state ideology for scout group members in the university environment. This is motivated by the phenomenon of low ideological awareness among young people, especially students, which can become a serious challenge in maintaining the unity and identity of the nation. The activity is carried out as a means to strengthen student character so that they have great potential to instill national values. The activity is implemented through a participatory approach, including lectures and interactive discussions. The results of the activity show an increase in students' knowledge and awareness of Pancasila values, reflected in their commitment to continue internalizing Pancasila values both within and outside the campus environment. This activity is expected to serve as an initial step in shaping a young generation with Pancasila character, integrity, and a strong sense of nationalism.

The reading This community service activity aims to improve students' environmental skills and science literacy through training in the production and application of liquid organic fertilizer (POC) made from Morinda citrifolia fruit at MTsN 1 Kota Palangka Raya. The activity was carried out in September 2025 using an educational participatory method that actively involved MBKM UIN Palangka Raya students and students in each stage of the activity. The implementation of the activity consisted of four main stages, namely preparation, socialization, POC production practice, and evaluation and reflection. Students were trained to process noni fruit into liquid fertilizer through a fermentation process using additional ingredients of brown sugar, clean water, and EM4 solution as a microbial starter. The results of the activity showed an increase in participants' understanding of the scientific concepts of the fermentation process, organic waste management, and the application of science in everyday life. The application of POC on pakcoy plants showed better vegetative growth compared to untreated plants, characterized by greener leaves and sturdier stems. This activity not only strengthened the critical and collaborative thinking skills of the students but also fostered an environmentally conscious attitude in line with the values of the Pancasila Student Profile. Thus, the training in making POC from noni fruit can be considered a best practice in the application of contextual learning based on ecology.

Ngarip Village, Ulubelu District, is one of the coffee-producing areas in Tanggamus Regency. Some residents process the harvested coffee into various micro, small and medium enterprises (MSME) products. This activity produces a byproduct in the form of coffee grounds. Coffee grounds have characteristics that allow them to be processed into products with utility and economic value. This community service activity aims to provide knowledge and skills to the Ngarip Village community on how to process coffee grounds into aromatherapy candles that are attractive, useful, and have the potential to be developed as a creative economy product. The implementation method includes literature studies, field observations, preparation of tools and materials, and socialization and training that includes material presentations, discussions, demonstrations, hands-on practice, and documentation. This training provides knowledge on the concept of 3R-based waste management and techniques for making aromatherapy candles using coffee grounds as an additional ingredient. The implementation results showed that participants were able to understand the process of making aromatherapy candles, from drying coffee grounds, melting wax, mixing ingredients, to the molding stage. Participants also gained knowledge about the benefits of aromatherapy candles for health, the environment, and their economic potential. This training can improve the community's ability to process waste into useful products, while also opening up sustainable home business opportunities. Overall, this activity has a positive impact on increasing public insight, creativity, and awareness regarding organic waste management, as well as encouraging innovations that support local economic independence.

This study analyzes the legal position of the captain in the structure of maritime employment relations with a case study at PT. Kembang Mekar Indah, which highlights the gap between the normative provisions in the Commercial Code (KUHD), Law Number 17 of 2008 concerning Shipping, and the Maritime Labor Convention (MLC) 2006 with the implementation practices in the field. This study uses a normative-empirical legal method through literature studies and interviews with captains and company representatives, analyzed qualitatively-descriptively to compare legal norms and empirical reality. The results of the study indicate that maritime employment agreements still place captains on an equal footing with ordinary workers even though the legislation confirms their position as the highest leader on board and the legal representative of the ship owner. Empirical findings show that the fulfillment of the captain's rights to salary is 80%, work facilities 60%, legal protection 40%, and regulatory socialization only 20%, indicating an imbalance in legal protection and weaknesses in the substance of the employment contract. Therefore, it is necessary to reformulate the shipping legal system by improving maritime work agreements, strengthening the role of harbormasters, and harmonizing national regulations with the 2006 MLC standards in order to create maritime work relations that are professional, fair, and adaptive to international maritime law.

This study aims to analyze copyright protection for the creators of new dance creations in Pontianak City. In the context of copyright protection, the registration of new dance creations, which are categorized as works of art reflecting local cultural identity, is a key step in preventing plagiarism or unauthorized use of works and the resulting damages. Through a normative empirical approach and data collected through interviews and literature studies, it was found that awareness of the importance of copyright exists, but knowledge about the mechanisms and benefits of copyright registration for new dance creations is not yet optimal. The results of this study are expected to enhance understanding of copyright protection and serve as a bridge for the government to gradually and selectively disseminate information.. The main obstacle faced by new creation dance creators in Pontianak City is the lack of knowledge and awareness about the mechanism of copyright registration and the benefits obtained from such registration. Many dance creators find the registration process complicated and expensive, so they are not interested in registering the copyright of their work. In addition, socialization from the government regarding the importance of copyright and how it is recorded.

The community service program titled “Digital Literacy Transformation through Canva as a Strategic Step for Strengthening Education and Empowering the Potential of Susukan Village toward Independence” was implemented to enhance the digital literacy competencies of rural communities, particularly among youth. This initiative was motivated by the low level of digital-based educational literacy, limited use of interactive learning media, and the lack of promotional content supporting the creative economy in Susukan Village. The implementation method employed a community-based empowerment approach through five main stages: socialization, training, technology application, mentoring and evaluation, and the establishment of the Village Digital Literacy Center. The training was conducted through hands-on practice, including the introduction of basic Canva features, the creation of interactive learning media, and the development of village branding content. The results demonstrated a significant improvement in participants’ skills: 80% were able to produce at least three usable designs, 72% successfully created independent educational or promotional content, and participant satisfaction reached 91%. Moreover, participants’ digital literacy scores increased to 82.4 after the training. The establishment of the Village Digital Literacy Center serves as a strategic step to ensure program sustainability and autonomous knowledge transfer at the local level. Overall, this activity successfully promoted digital literacy transformation in Susukan Village, strengthened the community’s ability to utilize technology for education and local potential empowerment, and fostered an adaptive and self-reliant village in the digital era.  

The implementation of Biology learning in senior high schools still faces various challenges, particularly the limitations of laboratory facilities and the low level of students’ science process skills(KPS). KPS  is an essential ability that supports conceptual understanding and critical thinking development through practical activities. This community service program aimed to improve students’ basic laboratory skills and KPS through hands-on training. The program was conducted at the Biology Education Laboratory of the Faculty of Teacher Training and Education, Kuningan University, involving students from SMAN 1 Ciwaru. The methods included socialization, laboratory equipment training, preparation of practical materials, animal dissection training, application of virtual laboratory technology, and mentoring and evaluation sessions. The results showed a significant improvement in students’ abilities to use laboratory tools, prepare materials, and perform experiments according to scientific procedures. Before the training, only 32% of students were able to use laboratory equipment correctly, while after the training, this increased to 84%. The average scores for observation, measurement, data interpretation, and scientific communication also improved significantly. Furthermore, a satisfaction survey revealed an average score of 4.6 out of 5, with 92% of participants stating that the activity was very beneficial. This program proved effective in enhancing students’ basic laboratory and science process skills, providing meaningful, applicable, and sustainable science learning experiences. Keywords: : training, basic skills, laboratory, science process skills, biology.  

Food security is a crucial foundation in breaking the cycle of poverty, particularly in rural areas that are vulnerable to limited food access. The Government of Bangun Purba Village has implemented a food security assistance program through the distribution of livestock and crop seedlings as a strategy to improve both food availability and community income. This study aims to describe the implementation process of the program, identify supporting and inhibiting factors, and assess its impact on poverty alleviation in the village. The research employs a descriptive qualitative approach with data collected through interviews, observation, and documentation. Informants include the village head, program coordinator, members of the Village Consultative Body (BPD), and program beneficiaries. Data analysis is based on David C. Korten’s Theory of Successful Program Implementation, which encompasses three main indicators: the program, implementing organization, and target group. The results show that the food security program in Bangun Purba Village has contributed positively to improving food availability for some community members. However, its effectiveness has not yet reached an optimal level due to uneven distribution of aid, lack of technical assistance, limited socialization, and weak coordination among stakeholders.

The Baayun Counseling Socialization Program at the Health Center is designed to improve the understanding and skills of health workers in implementing a more humane and local culture-based counseling approach. Baayun counseling is a therapeutic communication method that integrates cultural values in the interaction between health workers and patients, so that services become more personalized, empathetic, and meaningful. This program is carried out through several stages, namely needs analysis, socialization, and effectiveness evaluation. The main target is health workers in primary services who interact directly with patients. The expected results of this program include improving the competence of health workers in understanding and implementing Baayun Counseling, as well as increasing patient satisfaction and compliance with health services. Program evaluations show that this approach is able to create positive changes in communication patterns, strengthen the relationship between health workers and patients, and improve the overall quality of counseling services. By adopting Baayun Counseling, Puskesmas can strengthen the cultural dimension in health services, making them more relevant and responsive to the needs of local communities. The program also has the potential to be replicated in other culturally rich regions as part of a community-based health service quality improvement strategy.