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Widyawati Ika Putri; Heri Puspito; Budi Santoso

Realisasi : Ilmu Pendidikan, Seni Rupa dan Desain 2025 Asosiasi Seni Desain dan Komunikasi Visual Indonesia

This take a look at pursuits to determine the effect of a disaster-themed snake and ladder educational game on earthquake preparedness attitudes amongst high college college students. This quasi-experimental take a look at used a non-equal manage institution design, with ninety two respondents divided into intervention and control agencies. records have been accumulated via a preparedness mind-set questionnaire and analyzed the usage of the Wilcoxon check. The consequences showed a considerable growth within the preparedness mindset score within the intervention group (p < 0.05), at the same time as no extensive trade became observed inside the manipulate organization. This suggests that the educational game effectively improves students' disaster preparedness attitudes. It is recommended that schools adopt such interactive methods to foster disaster resilience among students.

Khoirul Wafa; M. Choirul Huda; Jauharul Husna; Septi Nanda M; Anis Maisaroh +18 more

Publikasi Hasil Pengabdian dan Kegiatan Masyarakat 2025 Asosiasi Periset Bahasa Sastra Indonesia

This article discusses the expression development activities and character education of children at the Baitussalam Orphanage in Blitar Regency through a social service program with the theme "Children's Voices for the World Through Pictures and Words." This program is designed by dividing into 2 groups, namely for children aged 10-14 years with a focus on public speaking training aimed at increasing self-confidence, communication skills, and courage to speak in public. Meanwhile, for children aged 5-9 years, activities include coloring and storytelling which aim to hone creativity and language skills in a fun and interactive way. In addition to these activities, there is also material related to character education, which is an integral part of this program to form positive attitudes and moral values from an early age. The approach used is tailored to the developmental stage of the child's age, so as to maximize their potential for expression through pictures and words, as well as foster self-confidence and social skills that are important for their future. This program demonstrates that the development of public speaking and creative expression through art and storytelling can be an effective medium in children's character education in an orphanage environment.

Marzuki Marzuki; Nayla Putri Kamila; Lolo Ate Karina Berutu

Lembaga Pengembangan Kinerja Dosen 2025 Lembaga Pengembangan Kinerja Dosen

The political transformation in post-New Order Indonesia has opened up space for public participation and press freedom in democratic life. In this context, mass media and social media play an important role in shaping people's political awareness. They also influence political behavior. This research aims to analyze the contribution of print and digital media in delivering political messages. The media also plays a role in building public opinion and shaping the political image of certain actors. This research examines various political communication literature and theories as well as the involvement of actors such as politicians, media professionals, and activists with a qualitative method through a literature study approach. The research proves that the media has the ability to shape socio-political reality through agenda-setting mechanisms in addition to being a means of disseminating information. Social media is now an effective campaign tool as well, with a significant influence on people's political attitudes, depending on the credibility of the political communicator, the background of the audience, and the quality of the message. That the media is a strategic instrument in modern political communication and helps determine the direction of democratic dynamics in Indonesia has been confirmed by these findings.

Talitha Dahayu Ardiningrum

Karakter : Jurnal Riset Ilmu Pendidikan Islam 2025 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

In recent years, education has placed greater emphasis on academic achievement, often overlooking the importance of character and ethical development in students. However, instilling the value of adab (proper manners) before knowledge is essential as a foundational aspect of the learning process. Adab encompasses attitudes such as respect for teachers, honesty, responsibility, and politeness, which contribute to forming ethical individuals. This study aims to explore the significance of adab values in education as an effort to cultivate students' character and ethics from an early age. The research uses a literature review method by analyzing various sources from Islamic education and character education theories. The findings reveal that the integration of adab values can be achieved through teacher role modeling, fostering positive habits within the school environment, and embedding these values into learning materials. When consistently applied, these approaches create a conducive learning atmosphere and develop students who are not only intellectually capable but also morally upright. The study implies that a balanced approach to education, which emphasizes both knowledge and adab, should be instilled early in both school and family settings

Hartati Bahar; Shabilla Ananta Putri Baso; Gita Marzan Cahyani; Wa Ode Fazrah Fatimah; Putri Kalsum +2 more

Antigen : Jurnal Kesehatan Masyarakat dan Ilmu Gizi 2025 LPPM STIKES KESETIAKAWANAN SOSIAL INDONESIA

Adolescents are classified as an age group vulnerable to various health and social issues, including engagement in promiscuous behavior, which is considered to carry a high risk of HIV/AIDS transmission. According to national data from 2022, Southeast Sulawesi was ranked 29th with a total of 1,516 reported cases of HIV/AIDS. In Kendari City, 272 new cases were recorded from January to November 2022. Meanwhile, in South Konawe Regency the site of this study 9 HIV cases were reported in 2023 and 5 cases in 2024. This study was conducted with the aim of improving students’ knowledge regarding the dangers of promiscuity and HIV/AIDS through the implementation of educational activities carried out at MTSN 1 South Konawe. The method employed in this study was a quantitative approach using a pre-experimental design, specifically a one-group pretest-posttest design. The population of this study consisted of 30 students from grades VII and VIII at MTSN 1 South Konawe in the year 2025. The sampling technique used was purposive sampling, with a total of 30 respondents selected. Data were collected using questionnaires administered to respondents before and after an educational session was delivered using the interactive educational game "True-False". The data were analyzed using a paired test. Based on the results of the study, it was found that the “True-False” educational game had a significant impact on improving students’ knowledge, attitudes, motivation, and actions regarding promiscuity and HIV/AIDS. This was indicated by the p-values for knowledge (0.000) < α (0.05), attitude (0.000) < α (0.05), student motivation (0.000) < α (0.05), and student action (0.000) < α (0.05).

Muhammad Haizul Falah; Matroni Matroni

Jurnal Riset Rumpun Ilmu Sosial, Politik dan Humaniora 2025 Pusat Riset dan Inovasi Nasional

This study explores the strategic role of Pancasila as a living ideology in addressing the rising challenges of radicalism and intolerance in the era of digital globalization. The increasing spread of radical ideologies through social media, along with the growing exclusivist attitudes within Indonesia’s multicultural society, demands an adaptive and applicable ideological approach. This research employs a descriptive qualitative method using literature review techniques. The findings indicate that collaboration among state institutions, civil society organizations, and educational institutions is crucial in grounding the values of Pancasila within public and digital spaces. Deradicalization strategies that emphasize ideological education, media literacy, and humanistic approaches have proven more effective in fostering tolerance and preventing the spread of extremist ideologies. This study affirms that Pancasila must continuously be revitalized through cross-sectoral, concrete actions to remain relevant and influential in preserving national unity.

Chika Awalia Rachmawati; Rita Ismawati

Jurnal Ilmu Kesehatan dan Gizi 2025 Pusat Riset dan Inovasi Nasional

Hypertension is referred to as “the silent killer”, the World Health Organization (WHO) estimates that 29% of the world's population will experience hypertension in 2025, the potential increase in essential hypertension in adolescents can continue into adulthood due to lifestyle changes. So, it is necessary to provide nutrition education as a prevention of hypertension through the media of card games. The purpose of this study was to determine the effect of nutrition education on the prevention of hypertension through card game media on increasing the knowledge and attitudes of adolescents at SMAN 1 Krian. This type of research is quasi-experimental with Two Group Pre test-Post test Control Group Design. The research sample was 48 adolescents at SMAN 1 Krian, divided into experimental and control groups. Knowledge data with multiple choice knowledge test and attitude from attitude questionnaire using linkert scale. Data analysis of the Wilcoxon test was 0.00 < 0.05 for the increase in knowledge in the control group and the experimental group, while the increase in attitude was 0.00 < 0.05 for the control group and the experimental group. Data analysis using the Mann-Whitney Test (p>0.05), obtained a different test for increasing knowledge (0.22> 0.05), while a different test for increasing attitudes (0.02 < 0.05).  The results showed that there was no significant difference in nutrition education on the prevention of hypertension through card game media on improving knowledge, while there was a significant difference in nutrition education on the prevention of hypertension through card game media on improving adolescent attitudes at SMAN 1 Krian.

Siti Silatur Rahmi; Myra Andriana; Rahmi, Siti

KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi 2025 Universitas Sains dan Teknologi Komputer

Since tax revenues are declining annually, it is evident that Indonesian taxpayer compliance is still at a low level. The declining number of taxpayers in KPP Pratama Sleman Regency each year is another indicator of taxpayer compliance and the negative attitude of private taxpayers. The goal of this study is to determine the relative importance of tax penalties, taxpayer knowledge, taxpayer awareness, and taxpayer attitudes. Quantitative approaches are used in this study. The sample in this study consisted of a few KPP Sleman personnel, while the population consisted of 50 respondents, who were KPP Sleman taxpayer consumers. Random sampling was the sampling method employed in this study. Multiple regression is the data analysis method employed, and the analysis's findings indicate that Taxpayer Knowledge of Taxpayer Compliance is attained at t = 9.338 > -4.911ttable with a sig level of 0.00 < sig.α (0.05), meaning that Ha is accepted and H0 is rejected. As a result, H1—the research hypothesis that "Taxpayer Knowledge has a considerable effect on Taxpayer Compliance"—is accepted. Taxpayer Compliance (Y) obtained t = 4.377> 14.855 from ttable with a sig value. The influence of taxpayer attitudes on taxpayer compliance is obtained t = 9.338 > 4.337ttable with a sig level. = 0.00< sig.α (0.05), and H0 is rejected and Ha is accepted. The influence of taxpayer knowledge on taxpayer compliance is obtained t = 9.338 > 13.104ttable with a sig level. = 0.00< sig.α (0.05). H0 if 0.00 < sig.α (0.05  

Anasthasia Regina Sukma; I Ketut Sujana

International Journal of Economics, Management and Accounting 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Taxpayer compliance plays a crucial role in increasing state revenue and supporting national economic development. This study aims to examine the relationship between tax morale, tax fairness, and tax complexity on the compliance of MSME taxpayers in Denpasar City. The research was conducted on MSME taxpayers who are actively registered with the Department of Cooperatives and MSMEs of Denpasar City. A purposive sampling technique was used to select a sample of 100 respondents from a total population of 29,949 MSME taxpayers in Denpasar. The data were analyzed using multiple linear regression. The results indicate that tax morale and tax fairness have a positive and significant relationship with MSME taxpayer compliance in Denpasar City. In contrast, tax complexity shows a negative but statistically insignificant relationship with taxpayer compliance. These findings provide empirical support for the Theory of Planned Behavior and Attribution Theory, highlighting the role of individual attitudes and perceptions in fulfilling tax obligations.

Sarah Febyola; Mhd. Azhali Siregar; Abdul Razak Nasution

Jurnal Riset Rumpun Ilmu Sosial, Politik dan Humaniora 2025 Pusat Riset dan Inovasi Nasional

Optimization of the justification for the establishment of prisoner guidance so far, is based on policies that maintain the types of criminal penalties as regulated in Article 10 of the Criminal Code. Prisoner guidance is one type of sanction in criminal law that is often used as a means to overcome crime problems. The use of prisoner guidance as a means to punish perpetrators of criminal acts began in the late 18th century which was based on the ideology of individualism and the humanitarian movement. Prisoner guidance increasingly plays an important role and shifts the position of the death penalty and corporal punishment which are considered cruel.In general, the image of prison is a very scary place, not getting good food, sleeping on the floor and being bitten by mosquitoes, there is torture and it is very uncomfortable, it is difficult to communicate with the outside world and family, there is no entertainment and suffering and limited in everything. Teguh Prasetyo, explained that prison gives an image to the general public, as a place where criminals are deprived of their freedom and tortured and employed or trained so that they can form good behavior and character after leaving prison. Therefore, the image was changed to prisoner development. The image of prison that gives a scary image to the general public, aims to provide a deterrent element for criminals, so that they become aware and change their evil attitudes and behavior. Based on the background above, the following problem formulation is determined: How to Optimize the Implementation of Prisoner Development in Changing Behavior Towards Inmates?. This research is an empirical legal research, which examines the optimization of the implementation of prisoner guidance in changing the behavior of inmates carried out at the Class III Langkat Youth Penitentiary. The implementation of empirical legal research aims to see the empirical conditions of the optimization of the implementation of prisoner guidance in changing the behavior of inmates at the Class III Langkat Youth Penitentiary, as well as its influence on changes in prisoner behavior.

M. Hafizh Abdulloh; Moh. Sakir; Vava Imam Agus Faisal

Moral : Jurnal kajian Pendidikan Islam 2025 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

This study aims to analyze the values ​​of Islamic education contained in the book Pribadi Hebat by Buya Hamka. A qualitative approach is used in this study, with a content analysis method on data in the form of reflective and argumentative narratives that are relevant to the book. The results of the analysis show that this book contains various values ​​of Islamic education which are divided into three categories. First, the values ​​of faith education, in the book Pribadi Hebat by Buya Hamka, several values ​​of faith education are found, namely the teachings of faith as the foundation of the person and piety as the perfection of faith. Second, the values ​​of worship education, the values ​​of worship education in the book Pribadi Hebat are divided into 2, namely mahdah worship and ghairumahdah worship. The values ​​of mahdah worship education in the book Pribadi Hebat are the importance of maintaining cleanliness with ablution and prayer as the main source of personal strength, while the values ​​of ghairumahdah education in the book Pribadi Hebat are teachings about all work that is based on the intention of seeking Allah's pleasure is worship. The three values ​​of moral education, in the book Pribadi Hebat by Buya Hamka, several values ​​of moral education are found, including the importance of morals, empathy, courage, admitting one's shortcomings, self-confidence, reprehensible attitudes, willingness, responsibility, and patience as personal capital that will never run out.

Tiana Rahmadani; Rizki Fadilah; Juandi Juandi; Setiawati Setiawati

Jurnal Pendidikan dan Kewarganegara Indonesia 2025 Asosiasi Riset Ilmu Pendidikan Indonesia

This study aims to explain the urgency of instilling character values in education in the modern era, describe the strategies or approaches used in the educational environment, and identify challenges and solutions in their implementation. The method used is qualitative with a descriptive approach. Data collection techniques included observation, in-depth interviews, and documentation, with the research subjects consisting of teachers, students, and principals at primary and secondary education levels. The results show that the cultivation of character values such as honesty, responsibility, discipline, tolerance, and cooperation is very important to form learners who not only excel in academics, but also have moral integrity and emotional maturity. Strategies used in character cultivation include integration of character values in learning, habituation of positive attitudes, teacher role models, and extracurricular activities. The main challenges in implementing character education are the negative influence of digital media, the weak role of the family, and the lack of consistency in character development. Solutions include improving educators' competence in character education, strengthening cooperation between schools and parents, and creating a school environment that supports a positive culture. Thus, character education should be an integral part of the education system, through synergistic cooperation between schools, families and communities.

Rofiyanti Rofiyanti; Sri Haryanto; Salis Irvan Fuadi

Reflection : Islamic Education Journal 2025 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

The purpose of this study is to foster religious character through extracurricular activities of pencak silat at SMP Negeri 4 Kaliwiro Wonosobo. This study uses a descriptive qualitative field research method, with the background at SMP Negeri 4 Kaliwiro Wonosobo, data collection is carried out using observation, interview, and documentation methods. The object of research in this study is to foster religious character through extracurricular activities of pencak silat. The results of the study indicate that extracurricular activities of pencak silat at SMP Negeri 4 Kaliwiro play a positive role in instilling religious values ​​such as discipline, responsibility, honesty, and self-control. These values ​​are in line with Islamic teachings and are instilled through routine training, religious advice, and the habituation of attitudes and behaviors that are in accordance with religious values.

Isrofa Ayu Murni; Tries Ellia Sandari

Jurnal Akuntan Publik 2025 International Forum of Researchers and Lecturers

The paragraph discusses consumptive behavior, defined as the tendency to exceed basic needs and financial capabilities in consuming goods and services. Many undisciplined students face challenges in managing their finances due to this behavior. The research aims to examine the influence of Financial Literacy, Financial Behavior, and Financial Attitude on Consumptive Behavior, with Financial Discipline as a moderating variable. The study involves 200 respondents, including international students from various universities. Results reveal that financial literacy and financial behavior significantly impact consumer behavior, while financial attitudes do not. Additionally, the moderating role of financial discipline does not affect the relationship between these factors and consumer behavior.

Yusuf Saputra

Jurnal Bisnis Kreatif dan Inovatif 2025 Asosiasi Riset Ilmu Manajemen dan Bisnis Indonesia

This study aims to analyze the influence of Work Discipline and Organizational Culture on Employee Performance at PT. BYD Arista Elektrika Pondok Indah. Employee performance is a key determinant of organizational success, and understanding the internal factors that shape it is essential for effective management. The research employs a quantitative approach, with data collected through questionnaires distributed to 62 respondents representing employees of the company. The data were processed and analyzed using SPSS 27, applying both partial (t-test) and simultaneous (F-test) statistical analyses to examine the significance of the relationships among variables. The results demonstrate that Work Discipline has a positive and significant effect on Employee Performance, emphasizing that adherence to rules, punctuality, and consistent task completion contribute substantially to better performance outcomes. Likewise, Organizational Culture also exerts a positive and significant effect, indicating that shared values, norms, and behavioral patterns within the organization play an important role in shaping employee attitudes and productivity. Furthermore, the F-test findings confirm that both Work Discipline and Organizational Culture, when considered together, significantly influence Employee Performance. The coefficient of determination (R²) is 0.631, meaning that 63.1% of the variance in employee performance can be explained by these two variables, while the remaining 36.9% is attributed to other factors beyond the scope of this study. Specifically, Work Discipline contributes 57.8% and Organizational Culture contributes 51.4% to employee performance. These findings underscore the strategic importance of instilling strong work discipline while simultaneously fostering a supportive and cohesive organizational culture. The practical implication for management is the necessity to design policies and initiatives that not only enforce discipline but also build a positive work environment that motivates employees. Strengthening these aspects is expected to enhance overall productivity, improve organizational outcomes, and create a sustainable competitive advantage for the company.

Ahmad Alyani Addarain; Gumgum Gumelar Fajar Rakhman; Yufiarti Yufiarti; Zarina Akbar

Proceeding of the International Conference on Social Sciences and Humanities Innovation 2025 Asosiasi Peneliti dan Pengajar Ilmu Sosial Indonesia

This study explores the relationship between religiosity and Organizational Citizenship Behavior (OCB) within contemporary organizations by adopting a positive psychology perspective. OCB is defined as discretionary behaviors by employees that go beyond their formal job duties and contribute positively to the overall functioning and success of the organization. Examples include helping colleagues, being punctual, and demonstrating initiative, which foster a cooperative and productive work environment. Religiosity, on the other hand, is understood as a belief system that shapes an individual’s values, attitudes, and behaviors, both intrinsically—stemming from internal spiritual commitment—and extrinsically—motivated by external social or cultural influences. Through a systematic review of ten national and international academic journals, this study identifies several common dimensions of OCB, such as altruism (helping others selflessly), civic virtue (active and responsible participation in organizational affairs), and conscientiousness (going beyond minimal job requirements). The findings reveal a consistent positive correlation between religiosity and OCB, especially in sectors like education, Islamic banking, and healthcare, where religious principles strongly influence organizational culture. The integration of religious values into organizational practices encourages employees to exhibit behaviors that promote harmony, ethical conduct, and a sense of community within the workplace. This is particularly evident in employees who possess high levels of intrinsic religiosity, as their internalized beliefs motivate them to engage in prosocial actions that benefit the organization. The study recommends that human resource management strategies incorporate religious or spiritual values to cultivate a positive organizational culture. Such integration can be achieved through training programs, leadership development, and reward systems that emphasize ethical behavior and social responsibility, ultimately leading to improved employee satisfaction, loyalty, and overall organizational performance.

Mesrida Simarmata; Srininta Srininta; Elvina Panjaitan; Yohana Yakin Harefa; Dhea Puspita Winanda +2 more

ARDHI : Jurnal Pengabdian Dalam Negri 2025 Asosiasi Riset Pendidikan Agama dan Filsafat Indonesia

The Three Threats to Reproductive Health (KRR Triad) refer to serious issues that can endanger adolescent reproductive health: sexually transmitted infections (STIs), HIV/AIDS, and drug abuse. These threats often lead to harmful consequences such as reproductive diseases, unintended pregnancies, abortion, and drug addiction. The root causes include insufficient knowledge among adolescents and negative attitudes toward prevention efforts. This Community Service initiative, titled Empowerment of Adolescents with Behavior Toward the Three Basic Threats to Reproductive Health (KRR Triad), was conducted in Bangun Rejo Village, Tanjung Morawa District, Deli Serdang Regency, in 2025. The program aimed to increase adolescents’ understanding of the KRR Triad, including its definitions, categories, impacts, and prevention strategies, while also fostering a proactive attitude among youth in addressing these threats. The participants were adolescents residing in Bangun Rejo Village. The activities were conducted from March to May 2025. The method involved a lecture-based educational session, accompanied by a pre-test and post-test to measure the participants’ knowledge and understanding. Prior to the intervention, 46.6% (14 participants) demonstrated poor knowledge regarding the KRR Triad. After the educational sessions, knowledge significantly improved, with 56.6% (17 participants) showing increased understanding. These findings indicate that structured education on reproductive health threats can effectively enhance adolescents' knowledge and potentially influence their behavior toward healthier choices. In conclusion, the community service program successfully empowered adolescents in Bangun Rejo Village with essential knowledge and awareness regarding the KRR Triad, underlining the importance of continuous reproductive health education to mitigate the risk of future health problems among youth

Herlina Diatric; Rani Safitri

Medical Laboratory Journal 2025 LPPM STIKES KESETIAKAWANAN SOSIAL INDONESIA

Breast Self-Examination (BSE/SADARI) is a practical and effective approach for the early identification of breast cancer, with the potential to reduce mortality rates by approximately 25–30%. Women who have limited Adequate understanding of breast cancer and Breast Self-Examination (BSE) necessitates appropriate health education beginning in adolescence. This study sought to assess and examine changes in the knowledge and skills of Women of Childbearing Age (WCA/WUS) in performing BSE before and after health education at the Butong Community Health Center, Central Kalimantan. This research employed an analytical survey design. The findings demonstrated a substantial improvement in participants’ knowledge of BSE, increasing from 21% in the good category during the pretest to 83% in the good category after the intervention. Prior to the educational session, 98% of WUS were unable to perform BSE correctly; however, following counseling, 95% were able to carry it out properly. The Wilcoxon test yielded a significance value of 0.000 (p < 0.05), indicating that the counseling intervention had a statistically significant impact on both knowledge and practical ability related to BSE. Therefore, collaboration among village authorities, healthcare providers, and the community is strongly recommended to routinely conduct educational programs in order to enhance awareness and skills in the early detection of breast cancer.

Nofita Rudiani Asbanu; Saniria Benu; Neti Saekoko; Claudina Margarida Freitas Belo; Barbara Green Winsle Bessie +4 more

Jurnal Pelayanan Masyarakat 2025 Lembaga Pengembangan Kinerja Dosen

The Community Service (PKM) activity conducted by the Master's Program in Christian Religious Education at GMIT Zoar Penkase addressed the theme "Religious Moderation and Religion in Public Spaces." The primary objective of this activity was to enhance the understanding of the community and congregation regarding the importance of moderation in religion as a key to preventing conflicts and violence based on religious differences. This activity involved 27 participants, including students, lecturers, religious leaders, and local community members. The material presented emphasized the significance of moderate attitudes and respect for differences within the context of religious diversity. Issues of humanity, tolerance, and national commitment were discussed, with the hope of strengthening social cohesion. The results of this activity indicate that religious moderation can serve as a unifying force that promotes social justice and harmony among religious communities. Thus, religious moderation in public spaces is crucial for creating a more inclusive, peaceful, and just society, both locally and globally.

Ananda Febriyani; Sheila Afriliani; Vicky Febima Andrerico; Ahmad Ghani Bilhaq Pasaribu

Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah (JUPIEKES) 2025 STAI YPIQ BAUBAU, SULAWESI TENGGARA

This study aims to describe and analyze the level of community compliance in paying Land and Building Tax (PBB) from a social and cultural perspective. A qualitative approach was used with a case study method in one of the villages in region X which has varying levels of compliance. Data were collected through in-depth interviews, participatory observation, and documentation, with key informants consisting of taxpayers, community leaders, and village officials. The results of the study indicate that community compliance with PBB payments is not solely influenced by economic and regulatory factors, but also by social values ​​such as mutual cooperation, trust in local government, and cultural norms that live in the community. In addition, perceptions of tax fairness and the real benefits of paying taxes also influence community attitudes. These findings indicate the importance of a cultural approach in tax compliance improvement strategies, especially in areas with strong social characteristics. This study recommends the need for contextual and collaborative PBB socialization with local leaders to build tax awareness based on local values.