The research aims to discuss the extent to which the implementation of performance-based pay warrants, especially in terms of salaries (salaries and allowances) in the public sector in Indonesia and the consequences that will arise. The methodology used is a literature review, with techniques outlined from Wolfswinkel, Furtmueller, and Wilderom (2011). The results of the study explain that the payroll design in Indonesia adheres to a single payroll pattern consisting of elements of salary and benefits (performance and cost) and it is also found that the consequence of a performance-based pay order in the payroll element is that there is still a gap between Ministries, Institutions and Regional Agencies in providing performance allowance. It was also found that there was no significant improvement in public services, especially direct benefits to the community. This is evidenced by the slow graph of the increase in the community satisfaction index in terms of public services. Keywords: Performannce-based Payment Orders; Salaries; Allowances.

This study aims to examine and analyze the factors that influence stock price volatility in sub-construction and building companies listed on the Indonesia Stock Exchange in 2015-2020. Determination of the sample using the purposive sampling method, the sample obtained was 9 sub-construction and building companies in the 2015-2020 period in order to obtain 54 observational data. The data used are secondary data and the analysis technique used is multiple linear regression method by conducting a series of assumption tests to ensure the feasibility of the data. The data processing used in this study uses panel data regression with the help of Eviews 10 software. The results of this study find that Net Profit Margin (NPM) partially has a positive and significant effect on stock price volatility and Growth has a negative and insignificant effect on stock price volatility. Meanwhile, based on the results of the simultaneous test (F test) that all independent variables jointly significantly affect the dependent variable.

This study raises the phenomenon of the policy of collecting Rural Land and Building Tax in Pematang Serai Village, Langkat Regency. The reason for this research was carried out because of the facts and data which show that in 2018-2021 tax realization for Pematang Serai Village has not reached the target every year. Some of the things that become a problem in this study are the many phenomena of tax objects that are not in accordance with the number of taxpayers that must be paid by the community, low public awareness, ineffective mechanisms, and limited payment media in Pematang Serai Village. Researchers view and analyze the development of PBB collection in Pematang Serai Village comprehensively so that they can provide constructive suggestions. In this study, researchers used implementation theory by applying the George C Edward III implementation model. This theory uses 4 indicators, namely: communication, disposition, resources, and bureaucratic structure. This study uses qualitative research methods with data collection techniques through observation, interviews, and documentation. Meanwhile, data analysis techniques used data reduction, data presentation, and drawing conclusions. The research results show that the implementation of the PBB collection policy in Pematang Serai Village, Langkat Regency is still not optimal, so it is recommended that the government pay attention to the land and building tax management policy that has been implemented so far so that it will be able to increase land and building tax revenue. It is also recommended through research results that in order to increase the effectiveness of Land and Building Tax revenue, the government should improve office facilities and infrastructure to support work activities, in addition to providing guidance to collectors and imposing sanctions on taxpayers regarding the importance of Land and Building Tax, because with the Land and Building Tax it will be used to finance regional development.

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