This study aims to analyze the effect of tax sanctions, tax knowledge, and taxpayer awareness on taxpayer compliance. The population of this research is land and building taxpayers in Boja District, Kendal Regency with a sample of 100 taxpayers. The calculation of the sampling was calculated by random sampling using the formula Slovin and got the results as 100 respondents. Primary data using a questionnaire distributed to taxpayers This study has theoretical and implications practical. This study uses Multiple Linear Regression Analysis The results showed: 1). Tax sanctions have no significant negative effect on taxpayer compliance. 2). Tax knowledge has a positive and significant effect on taxpayer compliance. 3). Taxpayer awareness has a positive and significant effect on taxpayer compliance.

A quality learning process is a learning process developed based on the results of the evaluation. One of the evaluations of the learning process is the systems thinking approach. This study aims to determine the constraints of the learning process with systems thinking approach and determine problem-solving strategies to improve the quality of the learning process. The research method used is a descriptive qualitative method and group model building. Based on the results of the study, it shows that the objective variable in the learning process is student understanding, the supporting variable to better understand the lecture material is the creativity of the lecturer.

Internet of Things (IoT) is a dynamic global network infrastructure with standard configuration capabilities and interoperable communication protocols where physical and virtual "things" have identities, physical attributes and virtual personalities and use smart interfaces, and are integrated into the network. Water is a source of life for humans and nutrients needed by humans. One of the essential daily needs of living things in this world that cannot be separated is water. The problem or obstacle that exists with the use of artesian water is that when the meter calculation (usage standard) is still using human labor, in other words there is a mobile officer at the end of every month, while in the middle of the month the officer returns to provide a payment account receipt. Not yet, if the officer has difficulty checking, they have to be behind the customer's house if the meter (standard of use) is located behind the house, and the place is not strategic. Then sometimes the recording is not accurate because it is not in accordance with the usage of the existing customer being metered. This gives the effect of a longer process, less accurate results, and makes the job more difficult and customers also feel worried that if the staff is not careful about recording water usage, the authors are inspired to design and make a tool to make it easier to record water usage with modern technology. namely the Artetis Water Billing Information System using Water Flow and IoT-based Sim900A in the Purwoyoso village area of Semarang where people can maintain and manage water more effectively and efficiently for human survival.