Development is a very important thing to do in every region, including the source of regional development funds, namely the role of hotel taxes and restaurant taxes. Infrastructure is the most strategic infrastructure in the development process of a region, influencing economic activities and providing various other infrastructure. Inefficient development can cause socioeconomic decline and social adequacy. Regional taxes function as development funds, including road infrastructure. Independence and original regional income influence and help ensure that regional income is good for managing regional households and improving the regional economy. One of the drivers of development in the city of Medan is hotel and restaurant taxes, therefore the author really wants to research more deeply regarding the extent to which regional development has been optimized from hotel and restaurant taxes.

This research aims to determine and explain the role of supervision in improving employee performance at PT. SURYA CITRA SOLUTION. In carrying out this research, researchers used descriptive qualitative research. This research uses a special method which aims to explain certain phenomena in depth and the data collection technique is carried out using observations so that researchers immediately go into the field to obtain truly reliable data. The research results show that the supervisory role has a big influence in improving employee performance. Because the leader is the most dominant person and has authority and power in all efforts to create employee work discipline

This research aims to identify and explain the role of leadership in improving employee discipline at PT. Perkebunan Nusantara III Medan. In carrying out this research, researchers used a qualitative descriptive research type. This research uses a special method that aims to explain specific phenomena in depth and data collection techniques are carried out by observation or observation so that researchers immediately go into the field to obtain data that can really be trusted. The results of the study show that the role of leadership has a major influence in increasing employee discipline. Because the leader becomes the most dominant person and has authority, power in all efforts to create employee work discipline.