ABSTRAK Tujuan penelitian ini adalah untuk mengetahui bagaimana proses pelayanan pembayaran pajak kendaraan bermotor di Samsat Bone Bolango. Metode penelitian ini adalah deskriptif dan kualitatif. Pengumpulan data dari data primer yaitu wawancara dari sampel, dan data sekunder dari buku dan jurnal. Menurut analisis data, prosedur dan proses manajemen pajak tidak berjalan sesuai dengan peraturan yang berlaku. Sebab, masih ada kendala dalam proses verifikasi file yang menyebabkan keterlambatan dalam proses pembayaran. Proses penyelesaian masalah di kantor samsat memiliki kinerja yang sangat baik, tetapi menurut beberapa pembayar pajak tidak begitu baik. Pemerasan yang sesuai dengan kantor samsat dan pengawasan yang lebih besar harus diberikan kepada semua staf untuk memberikan contoh tata kelola Pemerintah, dalam hal ini Samsat Bone bolango perlu mengeluarkan kebijakan dalam prosedur pembayaran pajak, untuk memfasilitasi masyarakat dalam mendapatkan pembayaran pajak. Ingat pajak adalah negara terbesar di bidang pembangunan. Menimbang bahwa masih banyak wajib pajak yang sadar akan kewajibannya membayar pajak. Staf di Samsat harus lebih responsif dalam melayani masyarakat, terutama dalam memberikan solusi untuk mengatasi masalah. Tagihan pajak perlu dijelaskan secara rinci untuk menciptakan tata kelola yang baik dan bersih. Kata Kunci: Pajak Kendaraan Bermotor; Samsat; Bone Bolango

This study aims to determine Community Empowerment Through the PKK Program in Ilangata Village, Anggrek District, North Gorontalo Regency. This research consists of three focuses, namely the budget, socialization, and participation. The research method used is descriptive qualitative. The results of the study concluded that the budget funds owned by the PKK group were not optimal. This can be seen from the minimum budget for the PKK Program which does not reach 10 percent. Socialization of community empowerment by the PKK group has not been optimal. This can be seen from the lack of socialization activities carried out by the PKK in order to invite the community to participate in empowerment activities. The participation of the ilangata community in the community empowerment program implemented by the PKK is still very low. This can be seen from the minimal number of people, especially women who participate in community empowerment activities or programs. It is suggested that more active efforts are needed to succeed in community empowerment through the PKK program in Ilangata Village, Anggrek District, Gorontalo Regency by optimizing budget management, increasing socialization activities and fostering a caring attitude for the community to actively participate in community empowerment programs.

This study aims to determine the inhibiting factors for the implementation of B Package  in SPNF SKB Bolangitang, North Bolaang Mongondow Regency. In this study, the focus of the problem is socialization, infrastructure, human resources, and budget. The results of this study in terms of several problems that hinder as follows: the socialization that has been carried out has been running but is not optimal due to lack of budget and resources. However, socialization is still carried out with other alternatives, the existing infrastructure facilities in UPTD SPNF SKB Bolangitang indeed still have many shortcomings. it is necessary to make improvements in order to provide the best for the continuity of education, human resources (tutors) in UPTD SPNF SKB Bolangitang are still lacking in need the addition of existing tutors where one tutor teaches more than one lesson so that B package learning is not optimal, the existing budget at UPTD SPNF SKB Bolangitang has a minimal budget which has not been able to meet the learning needs of package B so that the lack of budget cannot increase the number of tutors facility. It is recommended that there is a need for additional human resources, infrastructure, budget and more optimized socialization.

Kesejahteraan masyarakat merupakan salah satu yang harus menjadi perhatian pemerintah karena hal demikian telah menjadi tanggung jawabnya, agar tidak ada rakyat Indonesia yang miskin dalam kehidupan berbangsa dan bernegara. Tujuan pengabdian kepada masyarakat ini adalah untuk memberikan penyuluhan kepada pemerintah Desa Molas, agar mampu lebih memahami bagaimana memanfaatkan dana desa dengan sebaik-baiknya untuk menyejahterakan masyarakatnya. Metode yang digunakan dalam proses pengabdian kepada masyarakat ini adalah penyuluhan tentang penggunaan dana desa secara efektif dan efisien agar tujuan dalam meningkatkan kesejahteraan masyarakat tercapai. Lokasi pengabdian dilakukan di Desa Molas, Kecamatan Bongomeme, Kabupaten Gorontalo, yakni pada 31 Mei hingga 1 Juni 2022. Hasil kegiatan yang dilakukan dalam proses pengabdian kepada masyarakat adalah aparat desa dapat lebih paham cara pengelolaan dana desa sesuai peruntukkannya, hal ini sebagaimana tertuang dalam undang-undang, dimana tujuannya antara lain adalah untuk kesejahteraan masyarakat. Improving Community Welfare Through Village Fund Management in Molas Village, Bongomeme District, Gorontalo Regency Community welfare is one that the government should pay attention to because it has become its responsibility, so that no Indonesian people are poor in the life of the nation and state. The purpose of this community service is to provide counseling to the government of Molas Village, so that they are able to better understand how to make the best use of village funds for the welfare of their people. The method used in the community service process is counseling on the effective and efficient use of village funds so that the goal of improving community welfare is achieved. The location of the service is carried out in Molas Village, Bongomeme District, Gorontalo Regency, namely from 31 May to 1 June 2022. The results of the activities carried out in the community service process are that village officials can better understand how to manage village funds according to their designation, this is as stated in the law -law, where the goal is among others for the welfare of the community.

This research aims to discover the competence of team management in utilizing village funds at binaguna village tojo una-una ,With the sub-focus of research, namely the level of educational skills, experience. This research uses a qualitative descriptive research type. Data collection techniques used are: Observation techniques, interviews and secondary data recording. In accordance with the type of research used, the data analysis technique used is a qualitative analysis technique. The results of this study indicate that the competence of the management team in utilizing village funds is still low. This is because the education level of the apparatus/management team is on average dominated by junior and senior high school education. Viewed from the aspect of skills, it is also still low due to a lack of training or technical guidance. Aspen still lacks experience in managing village funds.The things suggested in this research are the need for the village government to involve the team in every training activity, socialization, symposium and even being included in comparative study activities organized by the Regional Government so that the teams get new experience, insight into thinking in village fund management