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The Land and Building Tax (PBB) serves as a vital source of regional revenue, supporting essential government initiatives such as infrastructure development, education, healthcare, and various public services. Despite its importance, community compliance with PBB payments in Sei Sikambing B Sub-district remains low. This raises the need to identify the factors hindering compliance and explore strategies to address them. This study aims to uncover the challenges affecting PBB payment compliance and assess the effectiveness of government measures in raising public awareness. A qualitative approach was employed, involving data collection through interviews with residents and staff from the Sei Sikambing B Village office. The findings reveal several key obstacles to taxpayer compliance, including limited public awareness, inadequate enforcement of tax regulations, financial constraints, insufficient dissemination of tax-related information, and inefficiencies in the tax collection system.  

Rural and Urban Land and Building Tax is one of the main sources of State revenue for development financing. In the implementation of PBB-P2 collection, there are still many people who are not aware of the rights and obligations in paying taxes, this is due to the fact that there is still very low public awareness and knowledge in paying taxes. Public awareness as taxpayers in paying taxes will increase if there is an understanding of taxes in society. This research is an empirical legal research where data is obtained directly from the research location. Two types and sources of data are used, namely: primary data and secondary data. The data collection technique uses interview guidelines and literature/journal studies. The results of this study show that: (1). Taxpayer income in Fatululi Village is still very low in taxpayer awareness, economic conditions and the influence of Covid-19. (2). The government's countermeasures are still lacking in socialization or counseling to the taxpayer community. Suggestions need to be further increased socialization or counseling to the public about understanding paying PBB and need to be emphasized the existing tax sanctions.

Land and Building Tax (PBB) is one of the revenues for local governments which is very important for funding infrastructure development, health services, education and other public services. PBB has a very significant role in community compliance and awareness in paying PBB in various regions is still said to be low. This is usually caused by several factors such as a lack of socialization, minimal transparency in the use of PBB funds, and low public awareness of the use of PBB payments, which is the main cause of low taxpayer compliance. The aim of this research is to identify strategies to be implemented to increase public awareness and compliance in paying PBB. This research uses a qualitative approach using observation and documentation methods. This research shows that the results show that by having regular outreach campaigns or outreach, utilizing information technology in the payment process, as well as developing a compensation and public quality improvement system funded by PPB, it will be an effective step to increase public compliance in paying taxes. Apart from that, involving several community leaders and non-governmental organizations in tax awareness outreach or education is also able to strengthen community responsibility and participation in regional development. By implementing existing strategies, it is hoped that we will be able to overcome problems such as low awareness and low community compliance in PBB payments, which will then be able to support the sustainability of the ability to achieve goals in implementing regional development programs

Regional taxes, especially the Land and Building Tax (PBB) and Motor Vehicle Tax (PKB), have an important role in increasing Regional Original Revenue (PAD) and supporting infrastructure development and public services. Socialization activities carried out in RT. 42 RW. 13 Taman Village, Madiun City, aims to increase public awareness and compliance in paying taxes. Through seminars, direct counseling, as well as print and digital media, this socialization provides information on tax obligations and tax benefits for regional development. The results of the socialization show an increase in public understanding of the tax function, although there are still obstacles, such as a lack of in-depth understanding and access to information. This activity indicates that effective socialization can encourage public awareness and discipline in fulfilling tax obligations, which in turn supports the sustainability of regional development.

Land and Building Tax (PBB) is a type of area regulated by the government in determining the amount of tax for implementation and development as well as increasing the prosperity and well-being of the people. Based on taxpayer compliance data in Tanjung Keliling Plantation, the results of tests carried out using the Clustering algorithm can determine the variables of ownership area, hamlet name and payment level. Clusters 1,2,3 of 600 PBB taxpayer data, namely where cluster 1 has 166 data, can be grouped based on the Ownership Area of "500,001-600,000m2" with the Hamlet Name "Ujung Bangun" and the Payment Level "Quite Good". Cluster 2 consists of 196 data, which can be grouped based on ownership area "200,001-300,000m2" with the hamlet name "Karang Jati" and payment level "fairly good".  And Cluster 3 with a total of 238 data, can be grouped based on the Ownership Area "400,001-500,000m2" with the Hamlet Name "Mojosari" and the Payment Level "Quite Good".

PBB is a tax whose revenue and arrange are carried out by the local government. The PBB revenue that does not even reach the target is currently a concern for the Serang Regency Government. This study aims to determine the effect of tax knowledge, online payment systems and income levels on tax revenues. And then to determine the moderating effect between tax knowledge, online payment systems and income levels on PBB revenues. The method used quantitative with a causal associative approach. The population are taxpayers who get SPPT as many as 410,478. The samples was determined by the Solvin formula as many as 100 respondents. The data analysis method used Moderated Regression Analysis using SmartPLS 4.0. Based on the results, the t-value is greater than 1.96 and the significance value of p-values is less than 0.05 so that partially tax knowledge, online payment systems, and income levels have a positive and significant effect on PBB revenue and the role of tax penalties can increase the influence of tax knowledge, online payment systems, and income levels have a significant effect on PBB revenue. So the conclusion is tax knowledge, online payment system, and income level have a significant effect on PBB revenue. Tax penalties are proven to positively moderate the influence of the three independent variables on PBB revenue.

Bangladesh merupakan negara tujuan utama untuk menjadi tempat pengungsian dari etnis Rohingya. Kehidupan di kamp-kamp pengungsian di Cox’s Bazar, Bangladesh, sangat mengkhawatirkan akibat tingginya angka kekerasan berbasis gender yang terjadi. United Nations High Commissioner for Refugees (UNHCR) sebagai salah satu badan dari Perserikatan Bangsa-Bangsa (PBB) yang bertanggungjawab terhadap seluruh pengungsi di dunia hadir untuk memberikan solusi melalui kerjasama dengan pemerintah Bangladesh dan Lembaga Swadaya Masyarakat (LSM) dalam mengatasi isu kekerasan berbasis gender. Dengan menggunakan metode kualitatif, penelitian ini menjelaskan bagaimana UNHCR menjalankan fungsi dan tanggung jawabnya di Bangladesh. Teori yang digunakan sebagai landasan adalah liberalisme internasional dan feminisme radikal. Hasil penelitian memberi gambaran, bahwa perlindungan bagi para pengungsi belum dapat dikatakan aman jika dilihat dari beberapa konflik yang telah terjadi hingga merenggut nyawa etnis Rohingya.

          This research explains that land and building tax (PBB) is a crucial fiscal instrument in the global taxation system, with the aim of supporting government spending on public services, regulating land use, and potentially as a redistribution tool. This article addresses the fundamental ideas, goals, and effects of PBB in Indonesia, highlighting its important role in financing national development. The discussion involves aspects of billing, the basis of collection, the collection system, payment procedures, as well as the taxpayer's right to object and appeal. Emphasis is given to key principles, such as openness, fairness, legal certainty, and public participation in the implementation of PBB. Although PBB contributes significantly to economic development, the article also identifies several critical issues, including property value assessment, social inequality, and economic effects that must be taken into account while managing a just and effective tax system. This article offers a thorough analysis of the PBB as a tool for policy that is essential to the welfare of society and the growth of the nation.

The provision of credit facilities in its development will always require collateral. This is due to the necessity of the Law, as well as for the security of the granting of credit, in the sense that the receivables from the bank will be guaranteed by the existence of collateral. Credit more often accepts collateral objects in the form of immovable objects, one of which is land rights because it is easy and certain in its execution. The purpose of this study was to determine the procedure for realizing credit with land collateral at BRI Karanganyar Branch Office, BRI Karanganyar Branch Office's actions against loans that fall into the doubtful category, and how to resolve if the credit in the doubtful category decreases in quality to the bad credit category. The results of this study are the procedure for realizing credit with land collateral at BRI Karanganyar Branch Office.

In classical discourse, Islamic governments that have appeared on the stage of history have exemplified the forms of state income and expenditure. This article describes a comparison of fiscal policy, namely in the income and expenditure of the state treasury according to Islamic and conventional government systems and their implementation which has similarities with fiscal policy in Indonesia. The study method used is literature study, the data obtained is compiled, analyzed and concluded to draw conclusions. The results of the study show that fiscal policy has been implemented since the time of the Prophet Muhammad with the emergence of policy instruments that are in accordance with Islamic principles. As for the fiscal policy that has been exemplified in Islamic government, it has been able to be reformulated in accordance with the legal order and culture of the Indonesian people. It's just that the implementation mechanism is different from what has been implemented by Islamic governments, however, the principles and objectives have much in common. As for the fiscal policies of the State of Indonesia which are considered to be adapted from the Islamic government system, namely kharaj with PBB, 'usyr such as customs with PPn and jizyah such as visas with PPh.

Sebagai salah satu bahasa internasional, bahasa Arab merupakan salah satu bahasa asing yang banyak dipelajari di Indonesia. Bahasa Arab sendiri secara resmi telah diakui dan dinyatakan sebagai bahasa yang sah untuk digunakan di Perserikatan Bangsa – Bangsa (PBB) sejak tahun 1973. Sejauh ini  pendidik bahasa Arab tampaknya hanya memposisikan bahasa Arab sebagai alat untuk memahami teks keIslaman yang berbahasa Arab saja. Namun belum memfungsikannya sebagai sebuah disiplin ilmu yang perlu dikembangkan melalui berbagai penelitian dan pembacaan kembali secara kritis.Tantangan dan persoalan yang dihadapi pendidikan bahasa Arab tidak mungkin dapat dipecahkan secara personal, namun harus melalui pendekatan institusional dan melibatkan banyak pihak. Pendidikan bahasa Arab memiliki peluang yang dapat memberikan prospek kedepan yang lebih cerah dan menjanjikan bagi peminat dan penggiat studi bahasa Arab kedepan. Penelitian ini bertujuan untuk mengetahui arah pendidikan bahasa Arab di Indonesia antara tantangan dan prospek kedepan. Dalam penelitian ini penulis menggunakan metode kualitatif dengan diambil dari interpretasi data dengan memberikan keterangan dan penjelasan. Adapun Hasil penelitian ini menunjukkan bahwa pendidikan bahasa Arab yang ada di indonesia memiliki tantangan yang harus dipecahkan bersama. Namun dibalik tantangan yang ada, prospek pendidikan bahasa arab yang ada di indonesia mempunyai perkembangan yang luar biasa. Hal ini dibuktikan dengan adanya sekolah-sekolah atau Instansi pendidikan yang menjadikan bahasa Arab sebagai salah satu program studi atau mata pelajaran wajib yang harus diikuti oleh siswa, seperti sekolah sekolah yang berada di bawah Kementerian Agama. Berbagai upaya pun dilakukan dalam rangka mencari metode pengajaran yang tepat, berbagai diskusi dan seminar sering diselenggarakan baik oleh pemerintah maupun instansi pendidikan demi untuk perkembangan pembelajaran bahasa Arab di Indonesia.

In this era of globalization, economic growth is increasingly rapid. As an effort to improve people's welfare based on justice and prosperity which are the goals of national development, the Indonesian economy will also be followed by policies in the tax sector. 1. Based on the background of the problem above, the problem can be formulated as follows: Does PBB and BPHTB revenue have an effect on PAD in Sumenep Regency? 2. Does PBB revenue have a significant effect on PAD in Sumenep Regency? 3. Does BPHTB revenue have a significant effect on PAD in Sumenep Regency?. From the results of the data analysis and discussion that have been described, the following conclusions can be drawn: 1. The influence of PBB's contribution to PAD in Sumenep Regency 2013-2022. Where PBB partially has a positive and significant effect on PAD with a calculated T value of 28.518 and a significance level of 0.000 < 0.05. 2. Influence of BPHTB Contribution to PAD of Sumenep Regency 2013-2022. Where BPHTB partially has a positive and significant effect on PAD with a calculated T of 2.318 and a significance level of 0.000 <0.05. 3. Effect of PBB Contribution, BPHTB on PAD of Sumenep Regency 2013-2022, Based on the results of the F test simultaneously the PBB contribution variable and the BPHTB contribution variable have a positive and significant effect on PAD with an F table value of 2113.398 > 3.16 and a Sig. 0.000 < α = 0.05.