This is motivated by the importance of taxes for state revenues and increasing regional finances. To achieve this goal, the government carries out the effectiveness of tax collection to increase regional income. By implementing the effectiveness of tax collection, the government expects tax revenue to be more optimal and reach the targets that have been set previously. The purpose of this study was conducted to determine the effectiveness of land and building tax collection at the Makassar City Regional Revenue Service in supporting Makassar City's PAD and to find out the inhibiting factors and supporters of PBB collection at the Makassar City Revenue Service. To achieve the objectives of this study, the type of research used is descriptive qualitative, namely to provide a clear picture of the problems studied, interpret and explain data systematically at the Makassar City Revenue Service with a qualitative research approach, namely conducting interviews with respondents who contain questions regarding matters related to research. The results of the study show that the effectiveness of land and building tax collection at the Regional Revenue Service of Makassar City is good or effective. However, the effectiveness of the collection can be increased so that the goals of the organization, namely increasing tax revenue, can be fulfilled. Meanwhile, to measure the effectiveness of land and building tax collection, namely by looking at the level of taxpayer compliance as measured through the juridical aspect. consists of WP registration, SPT reporting, tax calculation and tax payment.

In human development, it is often characterized as a developmental milestone where new behaviors emerge and are increasingly complex as the stages of development appear in this modern era. Development does notoccur at a constant pace. A relatively fast growth (spurt) can be interspersed with slow growth (plateau).Some scholars use such uneven patterns of growth and change as evidence of qualitatively different periods of development. From the results of the study found 3 factors that have the potential to affect the development of each child's reasoning,namely; Hereditary factors (heredity), environmental factors, heredity and environmental factors that interact to form behavior. The characteristics inherited by each child have a sensitive period, namely when children are active and motivated learners and when children construct their knowledge based on experience. In implanting physical and cognitive devices there is thought and language becoming increasingly interdependent; As thought and language begin to fuse, children often talk to themselves which is known as self-talk. Self-talk has an important function in cognitive development: By talking to themselves, children learn to guide and direct their own behavior in the process of performing difficult tasks and performing complex maneuvers_just as adults guide them.

Penelitian ini bertujuan sebagai gambaran sikap kepemimpinan, motivasi, dan kinerja Dosen STIA YAPPI  Makassar, sikap kepemimpinan,dan motivasi secara simultan terhadap kinerja Dosen STIA YAPPI  Makassar. Populasi dalam penelitian ini adalah seluruh Dosen STIA YAPPI Makassar,Sedangkan sampel dalam penelitian ini adalah sebagian dari populasi atau 10 orang, Teknik pengambilan sampel dengan menggunakan teknik simple random sampling. Ukuran sampel tersebut sesuai dengan pendapat Roscoe (dalam Sugiyono,2008:74) yang menyatakan bahwa ukuran sampel dengan melakukan analisis multivariate (korelasi atau regresi ganda) maka jumlah anggota sampel minimal 10 kali dari jumlah variabel yang diteliti baik variabel independen maupun devenden (10x4=40).
Hasil penelitian menunjukkan bahwa sikap kepemimpinan Pada Dosen STIA YAPPI Makassar berada pada kategori cukup baik, berarti pimpinan telah memiliki tingkat pengetahuan, perasaan dan kecenderungan bertindak dalam hal menyukai tantangan, memprakarsai visi bersama, memungkinkan orang lain bertindak dan membuat model pemecahan serta pemberian semangat. Budaya organisasi berada pada kategori cukup kondusif berarti pimpinan Pada Dosen STIA YAPPI Makassar dalam melaksanakan tugas dan tanggung jawabnya berpedoman pada norma-norma, nilai-nilai dan asumsi-asumsi yang berlaku sehingga tercipta kondisi yang cukup kondusif. Motivasi berada pada kategori cukup tinggi berarti karyawan telah memiliki pikiran yang inovatif,kreatif, banyak gagasan,visioner dan menerima kritikan serta tindakan yang berani mengambil resiko,bertanggungjawab,bekerja keras dan sistematis. Sikap kepemimpinan berpengaruh positif dan signifikan terhadap kinerja karyawan. Artinya jika sikap seseorang positif tentang kepemimpinan, maka ia memiliki kecenderungan kinerja yang tinggi. Jadi semakin baik sikap kepemimpinan maka semakin baik pula kinerja karyawan, Motivasi berprengaruh positif dan signifikan terhadap kinerja. Jadi semakin tinggi motivasi karyawan maka semakin baik pula kinerja karyawan,Secara simultan terdapat pengaruh positif dan signifikan antara sikap kepemimpinan, motivasi terhadap kinerja karyawan.Tingkat pengetahuan,perasaan dan kecenderungan bertindak yang baik dari karyawan.