The purpose of this study is the result of research to find out how effective the revenue from land and building tax in Kotapinang sub-district is at the regional revenue management agency for South Labuhanbatu Regency and to find out how the efforts made by the Kotapinang regional government in increasing land and building tax revenue. This study uses a qualitative method with a descriptive approach. In this study the authors conducted interviews with companies. And using two data, namely primary and secondary data. The results showed that the amount of land and building tax revenue in Kotapinang District at the South Labuhanbatu Regency Revenue Management Agency in 2018 was 23%, 2019 was 18%, 2020 was 21%, and 2021 was 32%. Efforts made by the Kotapinang regional government in increasing land and building tax revenues are by conducting outreach to taxpayers about the importance of paying taxes with the aim of growing taxpayer self-awareness to pay taxes. In addition, creating an e-tax application that can be accessed using a smartphone to make it easier for taxpayers to pay taxes.

The background of this research were to (1) determine the description of employee performance,  supervision and job bornout, (2) analyze  the influence of supervision and job bornout on employee performance both partially and simultaneously. The population in this research were employees of the Regional Revenue Agency of Sikka Regency as many 57 people. Due to limited population, this research employed census or saturated sampling. Data were collected through  questionnaires and analyzed using descriptive methods and inferential statistics, namely multiple linear regression. Hypothesi testing was done through the F-test and t-test.The descriptive analysis showed that the variables of employee performance, supervision, and job bornout were categorized as good. The T-test statistical results showed that partially, the variable supervision had a positive influence and significant on employee performance. Furthermore, the job bornout variable negatively and significantly influenced employee performance. The F-test statistical result revealed that variables of supervision and job bornout had a significant influence on employee performance. Moreover, the determination analysis addressed that two independent variables in this research were able to explain the fluctuation of employee performance in the Regional Revenue Agency office of Sikka Regency by 31,20%.

Penelitian ini bertujuan untuk menganalisis kinerja karyawan ditinjau dari religuisitas dan motivasi internal yang dimediasi etos kerja. Penelitian ini merupakan penelitian kuantitatif. Metode penelitian ini menggunakan kuesioner yang diberikan kepada 100 karyawan STIKES Surya Global Yogyakarta sebagai sampel dengan teknik purposive sampling. Pengukuran variabel menggunakan  Skala Likert. Analisis data mengunakan  Structural Equation Modelling (SEM) dengan bantuan program SmartPLS 3.0 Hasil analisis menunjukkan bahwa religuisitas dan motivasi internal berpengaruh terhadap etos kerja dan kinerja karyawan dan etos kerja karyawan memediasi pengaruh religuisitas dan motivasi internal terhadap kinerja karyawan.

Employee work behavior is greatly affected by various kinds of customer attitudes and actions, both positive and negative. In general, the positive attitude of the customer will indirectly encourage performance improvement. This study aims to analyze how employees work behavior towards various customer attitudes both positively and negatively. This research method uses qualitative methods. The population of this study are employees at PT Jack Solusi Indonesia with a total of 42 employees. The collection technique in this study was to conduct interviews with cafe managers and employees. The data obtained is based on information from the management and various existing literature. The results of this study refer to how much customer behavior influences how employees work. Employees carry out their duties and obligations according to the direction of the manager. Of course, every direction that has been given has not gone well due to the attitude of customers in the work environment. Similarly, partially alias the tone of a significant influence between work behavior and customer attitudes in the work environment..