Optimizing management of regional economic potential is an effort to increase Own-Source Revenue (PAD) as a form of building regional financial independence so that it can reduce fiscal dependence on the central government. This study analyzes each component of PAD that can contribute to increasing PAD by using Klassen Typology. This Klassen Typology Analysis is conducted to find out the types of PAD components that fall into the advanced, advanced, depressed, potential or backward categories. The data used in this study are secondary data in the form of South Sumatra Province PAD data as an analysis area and national PAD as a reference area. The data analyzed are data from 2014-2018. The results showed that local taxes are in quadrant I of the Klassen Typology, a quadrant which explains that local taxes are a component of advanced and rapid PAD with the largest contribution of 93.53%.Furthermore, the other components of PAD, namely regional retribution, the results of the management of regional wealth and other legitimate PAD, are in quadrant III. This quadrant explains that the component of PAD is potential or can still be developed again. These results explain that the government of South Sumatra Province to further improve the management of regional user fees, the results of the management of regional wealth and other PAD in order to finance development using their own funds.

<p><em>One of taxes which was potentially to be explored as revenue source is Land and building tax. However, the realization of land and building tax revenue has always been below the target. The main purpose of this research is to analyze public compliance in paying land and building tax. This research was conducted with a survey method with a population of 9.174 and a study sample of 369 taxpayers. Data collection techniques used were in the form of questionnaires distributed to land and building taxpayers in three district in Palembang.The results of this study, Thefisrt factor that underlies compliance with paying land and building taxes is administrative requirements (78,59%), furthermore, the factors of tax sanctions, economy and awareness of paying taxes each of 11,38%, 5,96% and 4,07%.</em></p><p><strong><em>Keywords: Land and Building Tax </em></strong><strong><em>, Tax Compliance</em></strong><strong><em></em></strong></p>

Economic growth of any counties had positive and negative impact. A positive impact is an increase in national income and negatif impact are inequility of personal income distribution and development disparities. Economic growth in province of South Sumatera also had that impact. The purposes of this research is to prove empirically relationship and patterns of linkages between economic growth and development disparities. The data that used is secondary data obtained from Central Statistic Agency in the form of economic growth rates, gross regional domestic product per capita and total population of the province of South Sumatera during the period 2010-2017. The analysis use with Williamson Index to measure development disparities and Pearson Correlation to find out the relationship between economic growth and development disparities and to prove Kuznets hypothesis. The result of this analysis are : (1)development disparities in the province of South Sumatera during the period 2010-2017 , including height indicated by the Williamson Index more than 0,5. (2) Pearson Correlation is -0,253 show that there is a negatif relationship between economic growth and development disparities and this proved that the Kuznets hypothesis (curve U-Reserved) also occur happen in this province. It means, that economic growth is inversely proportional to development disparities.(3) R Square is 0,064 , means the effect ofeconomic growth on development disparities is 6% and 94% influenced by other factors PENDAHULUAN Pembangunan ekonomi suatu negara mempunyai tujuan akhir untuk meningkatkan kesejahteraan masyarakat. Untuk mencapai tujuan tersebut diperlukan pertumbuhan ekonomi yang tinggi dan pemerataan distribusi pendapatan. Pertumbuhan ekonomi yang tidak diimbangi dengan pemerataan dapat menimbulkan disparitas pembangunan. Disparitas pembangunan ekonomi antar daerah merupakan fenomena universal, disparitas pembangunan merupakan masalah kesenjangan yang serius untuk ditanggulangi baik pada sistem perekonomian pasar maupun ekonomi terencana.(Nurhayani, 2015,h.303) Menurut Zainuri, (2017,h.2) di Indonesia, ketimpangan antar-wilayah selain warisan historis, juga karena kebijakan pembangunan selama ini lebih menekankan pada pertumbuhan

The purpose of this article is to share about how important zakat fund which collected and distributed well, according to the rule based on Islam, in order to improve economic. The phenomena in South Sumatera shows unsycnchronized data between Gross Regional Domestic Product and poverty level. South Sumatera province is the top 11 rankings from34 provinces in Indonesia in terms of GRDP acquisition. But in reality, South Sumatera also the top 18 rankings from 34 provinces in Indonesia in terms of poverty level. This research will discuss the phenomena from society attitude with some factors that might influence, from the tawhidi perspective. Using primary data from 4 regencies and 1 city in South Sumatera and also supported by 2 factors (employment and income), thisresearch describe how are these 2 variables influence society attitude to pay zakat viewed from tawhidi perspective. The result of hypothesis test by using regression model shown that employment variable and income variable influence society attitude to pay zakat simultaneously and partially. With Tawhidi String Relation methode by induced these 2 variables with tetha (θ) will change the result in the good range.

This study aims to determine the effect of student conditions, skills of lecturers teaching and campus environment on student learning motivation Faculty Economics of PTS. The data were collected from August -September 2017. The data used were secondary data from questionnaires distributed to several PTS campuses in Palembang, Palembang University, Tridinanti University, IBA University and Muhammadiyah University of Palembang. There were 260 questionnaires distributed, from which the questionnaire was then tabulated, then the statistical test using SPSS obtained the following results: 1) The result of multiple linear analysis showed that all independent variables (student condition, teaching skill of lecturer and campus environment) had significant influence to student's learning motivation, student condition variable have more dominant influence than other variable, 2) result of t test indicate that partially variable of student condition and campus environment have significant effect to student's motivation variable, while partial teaching skill has no significant effect to student's learning motivation 3) F Test Result indicate that student condition variable, teaching skill of lecturer and campus environment simultaneously / simultaneously have an effect on student's motivation variable, 4) Adjusted R R Test Result are showing the coefficient of determination equal to 0,307 or 30,7% variable of student condition, teaching skill of lecturer and campus environment influence student learning motivation.