The role of education and assistance to taxpayers in the context of Lontos Village. Through a scientific approach, this research highlights the importance of education and assistance as an effort to increase taxpayers' understanding and awareness of tax obligations. The implementation of this service aims to provide education and assistance as well as provide understanding and awareness to the public as taxpayers regarding the importance of paying taxes in Lontos Village, East Luwuk District. The methods used in implementing the service are direct observation, interviews, and carrying out service activities related to tax education in Lontos Village. The results of the service implementation are that structured and targeted education and assistance can make a positive contribution in increasing taxpayer compliance and strengthening the relationship between taxpayers and the village government as the authority in tax collection. The implication of these findings is the need to increase education and mentoring programs on an ongoing basis to support tax awareness and strengthen the tax system at the local level. The service carried out provides valuable insight for related parties in designing effective strategies to support tax compliance in Lontos Village, East Luwuk District, Banggai Regency and may also be applied in a broader taxation context.

Today's technological developments make the flow of information flow quickly, capable of having an influence on various aspects of human life. One of the conveniences of communication is not breaking the boundaries of distance, space, and time. Humans, as social creatures, can communicate wherever they are through exchanging information, messages, or symbols, whether regarding knowledge, skills, expertise, or other information. Banggai Regency tourism development aims to focus on planning and re-implementing policies to encourage tourism development and provide benefits to the community. Therefore, tourism communication is important for the successful development of a tourist destination. Through communication, opportunities for the popularity of a tourist destination will open up to become more widely known by the wider community. This research aims to describe tourism communication through the mombowa tumpe ritual culture, explain community participation, and understand the tourism communication planning model in developing tourist destinations in Batui District, Banggai Regency. This study uses a qualitative method. Qualitative research produces data in the form of words or images, not numbers and statistics. The analysis and discussion in the research are based on tourism communication based on the local wisdom of Mombowa Tumpe ritual culture in developing tourist destinations as local wisdom in Banggai Regency. The research results show that tourism communication requires coordination in the decision-making process in developing Mombowa Tumpe tourism. Traditional leaders always ask for input from the surrounding community in implementing the Mombowa Tumpe ritual as an effort to develop local tourism in the Batui District area. Ritual culture can be implemented well where traditional stakeholders act as communicators in managing the Mombowa Tumpe ritual to increase tourists visiting Banggai Regency.