Development of the irrigation network is one of the factors that give the great impact to economic growth in Indonesia. The Indonesian government has the authority on this development. However, the handling of the irrigation network has not been maximum and cannot meet the expectations/needs during this time. This is because the limitation of government funding which is not in a good proportion to the increasing of the damage of the irrigation network from year to year and the priority scale is only based on the proposed community and the desire of some of the stakeholders. Therefore, a research is important to determine priority scale, which is appropriate to the real needs in the field. The method applied in this research was descriptive research by spread over the questioner to the stakeholders related to the development of the irrigation network and analyzed the data using Analytic Hierarchy Process (AHP). The location of the research was in Sidoarjo Regency that covers 10 locations. The analysis results showed the priority order execution of irrigation network development in accordance with the requirements of the irrigation network. It is expected that this method can be applied to the entire development of the irrigation networks and other infrastructures, therefore, limited government funds can be used efficiently and effectively.

The purpose of this study was to determine the understanding of tax regulations, the awareness of paying taxes and the level of income of MSMEs that affect the compliance of MSME taxpayers. This type of quantitative research and data sources were obtained from questionnaires that were distributed directly to MSME owners. Multiple linear regression was used as a method of data analysis. The results of data analysis concluded that the understanding of tax regulations and the level of income of MSMEs had an effect on the compliance of MSME taxpayers. The awareness of paying taxes does not affect the compliance of MSME taxpayers. This may imply that even though business actors are willing to pay taxes, they have not been able to improve their tax compliance. Abstrak Tujuan dari penelitian ini adalah untuk mengetahui pemahaman peraturan perpajakan, kesadaran membayar pajak dan tingkat pendapatan UMKM berpengaruh terhadap kepatuhan wajib pajak UMKM. Jenis penelitian kuantitatif dan sumber data diperoleh dari kuesioner yang dibagikan langsung kepada pemilik UMKM. Regresi linier berganda digunakan sebagai metode analisis data. Hasil analisis data disimpulkan bahwa pemahaman peraturan perpajakan dan tingkat pendapatan UMKM berpengaruh terhadap kepatuhan wajib pajak UMKM. Untuk kesadaran membayar pajak tidak berpengaruh terhadap kepatuhan wajib pajak UMKM. Hal ini dapat diartikan bahwa meskipun pelaku usaha mau membayar pajak namun belum dapat meningkatkan kepatuhan perpajakannya.