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Local Own-Source Revenue (PAD) serves as a vital instrument in supporting regional independence and public welfare. For decades, the Land and Building Tax (PBB) has been one of the primary sources of local revenue; however, excessive dependence on PBB is considered less effective in promoting equitable economic development and enhancing citizens’ economic rights. Forcing PBB increases of hundreds of percent, as has recently occurred in a number of regions such as Pati Regency, Central Java, and dozens of other regions amid the current difficult economic situation, has invited criticism and protests. This policy has been accused of violating human rights. For this reason this study aims to analyze the urgency of exploring alternative local revenue sources beyond PBB, such as local taxes, public service retributions, management of regional assets, and innovative revenue models based on local potential. The research uses a qualitative approach through literature review and fiscal policy analysis at the regional level. The findings indicate that diversification of local revenue sources can strengthen regional fiscal capacity, improve public service delivery, and foster broader community economic participation. By sustainably and transparently developing local potential, local governments can not only enhance community welfare but also uphold the principle of economic justice as mandated by the Constitution. Therefore, optimizing local revenue sources beyond PBB represents a strategic step toward inclusive and equitable regional economic independence.

This study to analyze factors influencing taxpayer compliance in paying Rural and Urban Land and Building Tax (PBB-P2) in Sragen Regency. Tax compliance is a crucial issue in state revenue, and understanding the factors that influence it is crucial for designing effective tax policies. The independent variables studied are taxpayer awareness, tax socialization, and the tax system, with PBB-P2 taxpayer compliance as the dependent variable. Data were collected from taxpayers in Sragen Regency and analyzed using multiple linear regression methods.   The results of the regression test indicate that not all hypothesized factors have a significant influence on tax compliance. Partially, the variables of taxpayer awareness and the tax system were shown to have a positive and significant influence on compliance with PBB-P2 payments. This indicates that the higher the taxpayer awareness and the better the tax system implemented, the higher the level of taxpayer compliance. Conversely, the variable of tax socialization was found to have no significant effect on taxpayer compliance. This finding suggests that the existing socialization program may not be effective or needs to be re-evaluated to achieve a more tangible impact.   Based on these findings, this study recommends that the local government and tax authorities in Sragen Regency focus more on increasing taxpayer awareness and continuously improving the tax system. Although the socialization program was not statistically significant, it is recommended to review the socialization strategy to make it more targeted and relevant to taxpayer needs. This is expected to improve taxpayer compliance with PBB-P2, which will ultimately have a positive impact on regional revenue.      

The study, conducted in Tilong, aimed to collect data on pig farming. The study materials included phytase, wet pig manure, dry pig manure, pig manure diluted with distilled water, individual pig pens, and 16 fattening pigs. This study used a completely randomized design (CRD), with 16 fattening pigs in each group, and each group was replicated four times. P0 was the basal diet (control group), P1 was supplemented with phytase at 1000 units/kg of feed, P2 with 1500 units of phytase/kg of feed, and P3 with 2000 units of phytase/kg of feed. The content of porcine polysaccharides (PBB) was also measured. Variables: PBB, feed intake, and feed conversion. Analysis of variance (ANOVA) was used to evaluate all measurements. If significant differences were found, Duncan's multiple comparison test (DMRT) was used for further evaluation. The results showed no significant differences between feed conversion ratio, feed intake, and multiple bacterial colony formation rate (PBB) (P>0.05). Therefore, phytase addition at various levels did not significantly improve feed conversion ratio and PBB. The optimal enzyme addition was 1,500 units of phytase per kilogram of feed. This study concluded that further research could be conducted by increasing the enzyme addition level.

The background of this study is based on fluctuations in the realization of PBB in Tuladenggi Village, Telaga Biru Subdistrict, which has not consistently reached its target, even though PBB is an important source of support for local revenue. This condition is caused by low awareness and compliance among taxpayers, limited understanding among the community regarding payment mechanisms, and suboptimal bureaucratic behavior in providing services. The purpose of this study is to describe the behavior of the bureaucracy in PBB services in Tuladenggi Village, Telaga Biru District, with a focus on the aspects of responsibility, responsiveness, and commitment and consistency of village officials. The research method used is descriptive qualitative with data collection techniques through observation, in-depth interviews, and documentation. The results show that bureaucratic behavior in PBB services in Tuladenggi Village is already in place, but it is not yet fully optimal. In terms of responsibility, officials have distributed SPPT and conducted socialization, but the information is often late and unclear. In terms of responsiveness, officials have attempted to adjust their approach to the community's conditions through direct services and personal communication, but some community members feel that some officials are still not proactive enough. In terms of commitment and consistency, village officials have demonstrated their seriousness through administrative record-keeping, routine evaluations, and proactive services, although they still face obstacles.

Scouting extracurricular activities play a strategic role in shaping the character of elementary school students, particularly in instilling the values of discipline, solidarity, and cooperation, which are essential for children's personal and social development. This community service project aims to describe the process of mentoring the Marching Regulations (PBB) at SDIT Al-Qonita while identifying the impacts it has on strengthening students' character. The methods used in mentoring include lectures to convey basic concepts, demonstrations as examples of correct movements, repeated practice to train technical skills, joint reflection to evaluate experiences, and a comprehensive evaluation of the results of the activities. The mentoring process was carried out in three meetings over three weeks, with stages starting from an introduction to basic marching material, intensive group practice, and implementation of evaluations that emphasize technical and non-technical aspects. The results of the activity showed that students experienced an increase in technical skills in marching, such as movement accuracy and neatness of formation. Furthermore, this activity was proven to be able to strengthen discipline, solidarity, a sense of responsibility, and the ability to work together among students. Furthermore, the inclusion of educational games and icebreakers during training sessions has proven effective in maintaining motivation, reducing boredom, and creating a pleasant learning environment. Thus, the extracurricular Scouting activities, supported by the National Scout Movement (PBB), serve not only as a means of training marching skills but also as a means of ongoing character development. The results of this community service demonstrate that the PBB can be used as a relevant educational instrument to strengthen the character of elementary school students while simultaneously supporting the achievement of national education goals.

This research is motivated by the low level of taxpayer compliance in paying Land and Building Tax (PBB) in Ngronggot District, Nganjuk Regency. This compliance problem is indicated by the high rate of delays and non-compliance in paying tax obligations, which is largely caused by weak enforcement of sanctions, low taxpayer awareness, and diverse economic conditions of the community. This study aims to analyze the influence of tax sanctions, taxpayer awareness, and economic level on compliance in paying PBB. The research method used is a quantitative approach with a survey technique, through the distribution of questionnaires to 100 taxpayer respondents selected using a simple random sampling technique. The data obtained were analyzed using multiple linear regression, accompanied by classical assumption tests such as normality tests, multicollinearity, heteroscedasticity, and hypothesis tests (t-test and F-test) to examine the influence of independent variables partially and simultaneously on the dependent variable. The results of the study indicate that partially, tax sanctions, taxpayer awareness, and economic level have a positive and significant influence on taxpayer compliance in paying PBB. Simultaneously, these three variables are also proven to have a significant influence on taxpayer compliance. These findings provide an important contribution to the formulation of regional fiscal policies, particularly regarding strategies for increasing regional tax revenue. Practical implications of this research include the need to increase the effectiveness of sanction enforcement, intensify tax outreach and education, and improve tax administration services to encourage public awareness and compliance. With the right strategies, it is hoped that taxpayer compliance will increase sustainably and contribute to optimizing regional revenue.

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.

The purpose of this paper is to provide a general explanation of how the role of the United Nations, which is an international organization, acts as a mediator in international disputes. Understand how the actual position of the United Nations in international organizations. As well as discussing ways to resolve disputes in the international sphere that are being faced by countries. Settlement of international disputes has various ways and depending on the country concerned, it wants to resolve the dispute peacefully or by force or through an international court. Of course, the UN strives for any disputes that occur between countries to be resolved peacefully, in accordance with the goals of the UN listed in the UN charter.

The Land and Building Tax (Pajak Bumi dan Bangunan or PBB) is one of the regional taxes that plays a strategic role in increasing local revenue (Pendapatan Asli Daerah or PAD). PBB is levied on taxable objects in the form of land and/or buildings, as well as on taxpayers who own or control these objects. This study aims to analyze the role of PBB in supporting regional development, the level of public awareness in paying PBB, and the challenges in its collection process. The research uses a descriptive qualitative approach with data collected through literature studies and documentation. The results show that PBB significantly contributes to PAD, especially in areas with rapid property growth. However, there are still obstacles such as lack of public outreach, suboptimal administrative systems, and varying levels of taxpayer compliance. Therefore, efforts are needed to improve service systems, educate the public, and strengthen regulations in the implementation of PBB to ensure it is more effective and efficient in supporting regional development.

Regional Regulation no. 1 of Bone Bolango Regency in 2024 concerning regional taxes and regional levies states in article 3 concerning PBB-P2 that Rural and Urban Land and Building Tax is a type of district/city tax, so that the Government has the authority to collect Land and Building Tax, especially the Urban sector. The phenomenon found by the servants in the field was complaints from village officials regarding the failure of village programs to run according to expectations because assistance had been provided to the community. The lecture and discussion method of this activity was carried out in one core program activity carried out at the Oluhuta village office in October 2022 which was carried out face-to-face and there was direct interaction with participants, namely Individual Taxpayers (WP OP) of the Oluhuta village community after students conducted field observations related to the data needed before the implementation of the core activity. Door to Door Assistance Method: This method is carried out by students after participants receive material related to the socialization of the importance of PBB-P2 tax compliance. This activity is carried out for one week after the core activity. The results of this community service activity are that the government is expected to involve the private sector in conducting in-depth studies on sources of local revenue, including how to manage them by involving research and assessment institutions and collaborating with universities to carry out activities for village communities.

Land and Building Tax (PBB) is a tax on land and buildings. Earth is the surface of the earth and the body of the earth underneath, including land and waters, as well as the sea in the territory of the Republic of Indonesia. Building is a technical construction that is planted or permanently attached to land and water for residence, place of business, and place of business. This research is an empirical legal research conducted in the Government of East Nusa Tenggara Province, namely in Lasiana Village, and the Regional Revenue Office (Dispenda) of Kupang City, related to the topics discussed in this paper. The data is analyzed descriptively-qualitatively. Based on the results the authors show that There is still a lack of public awareness in paying taxes. Taxpayers view prioritizing basic needs that must be met and prioritized. And view the tax as an extortionist so that many taxpayers complain that the increase in the tax burden is the same as the increase in their burden. In encouraging taxpayers to pay Land and Building Tax because of the inhibiting factors of low public awareness in paying Land and Building Tax.

The problem in this study is how the influence of the dimensions of communication and work motivation on the effectiveness of achieving PBB target at the Banjar District Office, Banjar City. This research was conducted using survey and explanatory analysis methods, namely explaining and analyzing the magnitude of the influence of the dimensions of communication and motivation on the effectiveness of achieving the target of PBB. The population in this study were all employees at the Banjar District Office, Banjar City, with a total of 64 employees. The results of the study show that the communication dimension has a positive effect on the effectiveness of achieving PBB targets. Motivation has a positive effect on the effectiveness of achieving PBB targets. The effectiveness of achieving PBB targets is positively influenced by the dimensions of communication and motivation, this means that the better the dimensions of communication and motivation, the more effective the effectiveness of achieving PBB targets will be

The United Nations is an international organization that has very important role in maintaining world peace and security. The United Nations Charter does not provide much explicit regulation regarding Veto rights. the use of the Veto rights is community, and in this research we will discuse the regulations regarding the Veto right and its various relevance in relation to the principle of sovereignty adopted by the United Nations. That basically the regulation of the principles and principle of equality of state sovereignty has been expressly regulated in article 2 paragraph (1) of the UN Charter. The provisions are the basis for carrying out the functions of the UN as an international organization, including the basis for carrying out the functions of its main organ. Therefore, this principle becomes a guide for decision makers in the UN security council until there is no longer any reason to justify the use of the Veto right.

The superior horticultural commodity, namely starfruit, has great potential in increasing farmers' income, especially in the Langensari area, Banjar City. However, the need to increase household expenditure efficiency is a challenge that must be overcome. Thus, it is important to analyze how the profits and expenditure patterns of starfruit farmers' households in Langensari The method used in this study is the survey method and the analysis method used is income analysis and R/C ratio. The results of the study of the average profit per hectare of starfruit farming in Langensari District, Banjar City is IDR 103,536,510.30. With an R/C value of 3.19, it shows that it has a very high efficiency value. The pattern of household expenditure of farmers with a total average expenditure of IDR 3,016,394, which is divided into Household Needs of 77%, Education Expenditure of 21.3%, Health Costs of 1.73%, and PBB expenditure of 0.17%.

The aim of the research is to determine the basic considerations in calculating PBB for Regional Governments/Regency Governments. This research is field research. Data collection techniques were carried out using literature studies. To carry out airport assessments, the Cost Approach is used. The assessment approach is carried out by adding up the Land Market Value indication, Building Market Value indication and Facility Component Market Value indication. The research results show that the assessment for airport PBB is not just a taxation instrument, but also a form of regional economic development. With good consideration and calculations for a PBB at the airport, this will provide great benefits and impacts for the government and surrounding communities.

This study aims to describe and analyze: the effectiveness of the implementation of the Revenue and Expenditure Budget policy and the implications of the implementation of the Regional Budget and Expenditure policy in Lumajang Regency. The data analysis technique uses the technique developed by McNabb (2002), namely Grouping the data according to key constructs, Identifying bases for interpretation, Developing generalizations from the data, Testing Alternative interpretations and Forming and/or refining generalizable theory from case study. The results of the study show that regional financial policies in Lumajang Regency, especially the policy of increasing Regional Original Revenue (PAD), are inseparable from the Central Government's policies in the framework of financial relations between the Central and Regional Governments. Meanwhile, the Lumajang Regency Government's policies to increase Regional Original Revenue (PAD/Pendapatan Asli Daerah) include: Digitalization to increase the efficiency and transparency of financial management, Adjustment of regional taxes and levies, Re-collection of taxpayers, Cooperation with the private sector and NGOs in the management and collection of regional taxes and Improvement of regional tax management management. The model of the implementation of the Regional Original Revenue (PAD) policy implementation model in Lumajang Regency is Top Down. The Government of Lumajang Regency, East Java is committed to continuing to encourage an increase in Regional Original Revenue (PAD). The contribution of Lumajang Regency's PAD in 2024 compared to the APBD (Anggaran Pendapatan Belanja Daeerah) structure only reaches 16 percent, so that to meet the needs of the expenditure budget in the APBD budgeting structure, it still depends on transfer funds, To reduce dependence on transfer funds, the government is optimizing regional tax revenues, especially from the Rural and Urban Land and Building Tax (PBB-P2). The implication is that to increase regional tax and levy revenues, efforts are needed to increase production and business capacity in the regions. Increasing production capacity and business activities is an important factor to increase regional tax and levy revenues. In addition, it is also necessary to increase the capacity of regional tax administration as one of the requirements to increase tax capacity and effort in the regions (taxable capacity and tax effort).

The problem that arises is the use of transaction value as the basis for BPHTB calculations. The provisions governing the basis for BPHTB calculations are the transaction value. The use of transaction value as the basis for BPHTB calculations often causes problems in the field, because it is not uncommon for the transaction value submitted by taxpayers to be considered inappropriate by tax officials, so that when validation is carried out, it is not uncommon for officers to request that the transaction value be changed and adjusted according to the assessment. tax. This research is of a Notmative Juridical nature with the research object being the BPHTB for land sale and purchase transactions. That the legal certainty regarding the provisions for BPHTB calculations for land sale and purchase transactions regarding discrepancies between the NJOP in the Land Sale and Purchase Deed and the actual land price is that the BPHTB calculation is calculated from the NJOP PBB value stated in the SPPT PBB. The government, to provide guarantees of legal certainty regarding BPHTB, then issued a Circular Letter to the National Land Agency of the Republic of Indonesia number: 05 /SE/IV/2003 concerning Registration of Land Rights or Registration of Land Rights related to the implementation of Law Number 28 of 2009 concerning Regional Taxes and Regional Levy, which is addressed to heads of land offices throughout Indonesia. In order for there to be certainty in the payment of BPHTB, it is necessary to determine the exact value as the basis for calculating BPHTB by the authorized agency, for example by using the Value Selling Land and Building Tax Tax Objects (NJOP PBB) as outlined in the Land and Building Tax Debt Notification Letter. Building (SPPT PBB), or its value determined by the authorized agency.