This study aimed to disclose the factors that affect public awareness and the efforts made by the Ayula Timur Village office, Bulango Selatan Sub-District, in paying land and building taxes. The data in this qualitative study were collected through interviews and documentation on eight informants (two key informants and six supporters). Based on the analysis, four factors caused the lack of public awareness in paying land and building taxes in Ayula Timur Village, Bulango Selatan Sub-District: (a) tax awareness, (b) occupation and income, (c) taxpayers' understanding of land and building tax regulations, and (d) the quality of service to taxpayers. The solutions offered to increase public awareness can be in the form of counseling carried out by village officials to increase the knowledge of the land and building taxpayers, a door-to-door process to increase togetherness at the time of collection, and distributing the Notification of Tax Due on time so that the community knows the amount of tax that must be paid.

This study aims to analyze the role of gender in increasing family economic income in Lopo Village. The research method used is a qualitative approach with the research population being families in the village. Samples were taken using purposive sampling techniques, and data was collected through interviews and observations as well as data from documentation. The research location is located in Lopo Village, Batudaa Pantai District, Gorontalo Regency. The results of the study show that the traditional division of roles between men and women affects access to economic resources, where men play the role of the main breadwinner. Although women have a significant contribution to the management of family finances, their participation in formal economic activities is still limited. This study concludes that women's empowerment through education and employment opportunities can improve family economic welfare. The recommendations given are the need for policies that support women's involvement in economic activities to achieve a better gender balance.